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Service Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Classification of Services - Activity of renting of land along ...


Renting Land with Machinery Classified as Immovable Property and Tangible Goods, Not Business Support Services for Tax.

September 1, 2018

Case Laws     Service Tax     AT

Classification of Services - Activity of renting of land along with renting of plant and machinery fell under the category of “renting of immovable property” and “supply of tangible goods” and activity is not covered under the definition of “support services of business or commerce”.

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