Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Renting of immovable property - joint ownership - SSI exemption ...

Case Laws     Service Tax

June 18, 2018

Renting of immovable property - joint ownership - SSI exemption - Clubbing of clearances - each individual owner is entitled to avail the benefit of threshold limit of ₹ 10 lakhs under N/N. 8/2008 dated 01/03/2008.

View Source

 


 

You may also like:

  1. Rental income - Joint ownership - clubbing of clearances - SSI Exemption - it is difficult to accept the proposition advanced by the Revenue that all the co-owners...

  2. SSI unit - clubbing of clearance - value of Clearance of goods under brand name on payment of duty not to be clubbed for the purpose of SSI exemption.

  3. Renting of immovable property - Joint ownership - clubbing of clearances - collection of service tax from one of the co-owners, against his individual Registration for...

  4. SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...

  5. SSI Exemption - clubbing of clearances of four units - dummy unit created for the purpose of claiming benefit of SSI exemption - The Tribunal found that each unit had...

  6. Renting of Immovable Property Services - Joint property / co-ownership - benefit of SSI exemption Notification No 6/2005-ST - whether each owner is eligible for value...

  7. Small service provider - exemption upto 10 lakhs - Renting out of immovable joint property – Exemption to each owner or jointly - prima facie each owner is eligible for...

  8. Exemption from service tax - renting - The petitioner being a University recognized under the provisions of the UGC Act, 1956, has to be construed as an “educational...

  9. CENVAT Credit - input service - amount paid to the broker / property consultant for purchasing the immovable property to be used for providing output service of renting...

  10. SSI exemption - Joint ownership of brand name - each owner is eligible for SSI exemption. - AT

  11. SSI exemption - dummy unit - clubbing of clearances - merely because they are doing business with each other's on commercial terms, cannot be held as dummy units - SSI...

  12. SSI Exemption - clubbing of clearances - in the present case the clubbing is not on the basis of the common facility between both the units but because of the common...

  13. Renting of immovable property - Joint property rented to tenants - Conceptually service tax is levied on the service provided, which is an intangible thing and hence it...

  14. Renting of immovable property service - joint ownership - their tax liability should have been determined by considering their individual rental receipts and not...

  15. Renting of immovable property service - Liability of Appellant (Partnership Firm) is liable to discharge service tax on property jointly owned by parents of the...

 

Quick Updates:Latest Updates