Renting of Immovable Property Services or not - provision of the ...

Space Rental for Stores Classified as Immovable Property Service; Charges Based on Net Sales Percentage.

August 22, 2018

Case Laws Service Tax AT

Renting of Immovable Property Services or not - provision of the space for setting up the stores - consideration by way of amount calculated as percentage on the basis of net sales during the year - the entire amounts received in terms of these agreements are nothing but rent for providing space for conducting the said retail business.

View Source

← Previous Next →

Renting of Immovable Property Services or not - provision of the ...

Space Rental for Stores Classified as Immovable Property Service; Charges Based on Net Sales Percentage.

August 22, 2018

Case Laws Service Tax AT

You may also like:

Classification of services - renting of immovable property service or Support Services of Business and Commerce - assessee has rendered composite services whereas as per...

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...

Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

The case pertains to the levy of service tax under the reverse charge mechanism (RCM) on rental payments made by a company to its directors for renting immovable...

Business Support Service - Interconnection, infrastructure and space facility to Basic Telephone Service Providers - demand of service tax on infrastructure charges,...

Levy of service tax - renting of immovable property Service - charitable institution - If the petitioner felt that it was not liable to pay tax for renting of its...

Input Tax Credit - input services - the applicant is engaged in development of port based smart city i.e. Smart Industrial Port City (SIPC) within...

Levy of service tax - Renting of Immovable Property Services - vacant land solely used for mining purposes - support services or not - Pertinently after the deletion of...

Exemption from Service Tax - Services by way of Renting the Warehouse to store Fruits & Vegetables - the applicant has rented the warehouse to the Lessee for storing...

Renting of Immovable Property Service - non-payment of service tax - retrospective amendment - The recovery of the service tax on Renting of Immovable Property cannot be...

CENVAT credit - eligible input service - office rental and the rental charges paid for car parking space - in or in relation to manufacture of goods - credit allowed - AT

Eligibility of claiming CENVAT credit for service tax paid on renting immovable property services. The lower authority denied the credit, considering it as a service...

Rental income correctly classified as "income from house property" rather than "income from business" despite composite rent including amenities charges. TDS deducted...

The case involved a dispute u/s CESTAT regarding the rejection of a refund claim based on the classification of services. The Appellant argued that the service provided...

Input Tax Credit (ITC) - upfront lease premium - The upfront premium made is the lease rentals as per the allotment order/letter of Chennai Port Trusts and it is nothing...

Quick Updates: