Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
Income Tax Bill, 2025     TaxTMI    TMI - e-Newsletter     TaxTMI    Government Securities Trading Rules Modified Under...     TaxTMI    Finance Ministry Revises AIDC Rates: Bourbon...     TaxTMI    Partnership Firm Wins Appeal Delay Condonation...     TaxTMI    Tax Department Must Share Documents Requested by...     TaxTMI    Input Tax Credit Denied: Taxpayers Failed to Prove...     TaxTMI    Input Tax Credit Utilization From Different GST...     TaxTMI    DGFT Makes Electronic Certificates of Origin...     TaxTMI    Central Government Sets Phased Implementation Dates...     TaxTMI    RBI Revises Payment Rules Between ACU Member...     TaxTMI    Stock Exchanges Must Take Full Responsibility for...     TaxTMI    SEBI Makes Intermediaries Fully Liable for AI...     TaxTMI    New Income Tax Bill Proposes Single Tax Year...     TaxTMI    Assessment Order Under Section 73 of GST Act...     TaxTMI    Revenue Appeals Below Rs. 2 Crores Must Be...     TaxTMI    Legal Heirs Must Pay Compensation in Cheque Bounce...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Rental income - Joint ownership - clubbing of clearances - SSI ...


Debate on Service Tax for Co-Owned Rental Properties: Revenue's Single Co-Owner Collection Proposal Faces Criticism.

October 9, 2018

Case Laws     Service Tax     AT

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 providing the service of renting of immovable property be considered as an association of persons and the service tax on the total rent be collected from one of the co-owners.

View Source

 

← Previous Next →

 

You may also like:

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

  2. Overseas service providers provided data collection services to the respondent. The activities were merely data collection through questionnaires, with no research or...

  3. TAXATION OF SERVICES BASED ON A NEGATIVE LIST OF SERVICES CONCEPT PAPER FOR PUBLIC DEBATE .

  4. TAXATION OF SERVICES BASED ON A NEGATIVE LIST OF SERVICES CONCEPT PAPER FOR PUBLIC DEBATE.

  5. Rental income earned on immovable properties owned by his family members - Benami Owner - The Revenue's case relied primarily on a CBI report, which was subsequently...

  6. 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...

  7. Rental income earned by assessee should be assessed as income from house property, not business income. AO failed to highlight aspects indicating rental income was...

  8. Classification of services - intermediary services or not - Export of Service - The finding that principal-agency relationship is not essential for terming a service...

  9. Valuation of Rental Income - GST - Deduction of property taxes and other statutory levies - treatment of notional interest on the security deposit - All taxes levied...

  10. 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...

  11. Renting of immovable property service - Valuation of rental income - The applicant can’t deduct the property taxes and other statutory levies for the purpose of arriving...

  12. 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...

  13. Rental income from the property - income from other sources OR income from house property - By not recording construction expenses in books of account, the rights of...

  14. Rental income of letting out property simplicitor was chargeable to tax under the head income from house property and not as business income irrespective of the fact...

  15. Club or Association Services - holiday and leisure service - collection of room rental from non-members - Interest of installment sales – prima facie case against the...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Participant Questions Legality of Single SCN for Two Years Under Secti...
F: Business Challenges ITC Reversal Due to Supplier's GST Non-Payment, Ci...
F: GST Registration Required for Reverse Charge on Goods Transport Servic...
F: Debate on GST's Applicability to Stamp Duty: Exemption Under SI. No 47...
H: GST Council Clarifies Rates: 5% on Pepper, Tax-Free Raisins, Different...
H: Exim Bank's $120M Credit Line to GO-VNM for High-Speed Guard Boats und...
H: Export-Import Bank's $180M Credit Line for Offshore Patrol Vessels Mus...
H: Gold Bullion Import Quota: New Rules for TRQ Allocation Require Certif...
H: DGFT Sets Import Quotas: 0.8 MT Calcined 1.9 MT Raw Petroleum Coke for...
H: Government Securities Trading Rules Modified Under Section 16 to Contr...
H: Finance Ministry Revises AIDC Rates: Bourbon Whiskey at 50%, Other Alc...
H: Private Companies Get Extended Deadline Until June 30, 2025 For Securi...
A: Section 10AA: Tax Exemptions for Companies in SEZs Boost Export Income...
A: Supreme Court orders insurance company to settle truck fire claim, val...
A: Court Quashes Penalty for Wrong Tax Head Credit Allocation; Electronic...
A: Uttar Pradesh Launches E-HRMS Portal for State Employees: Streamlined ...
A: Retrospective GST Cancellations Risk Halting Business Operations; Cour...
A: Filing Complaints on Misleading Food Labels: Understanding the Process...
A: Telangana High Court Validates Extension of Limitation Period for Show...
A: Global Shift to Ban Harmful Food Additives: Health, Safety, and Enviro...
A: E-commerce operators must pay GST liabilities via cash ledger under Se...
A: Indian Customs Cuts Port Dwell Time with Direct Port Delivery, Faceles...
F: Debate on Time-Barred Appeals Post FORM GST APL-02 Issuance Under Sect...
H: Small Retailer Gets Final Chance to Restore GST Registration by Filing...
H: GST Refund Claim Rejection Invalid: Authority Must Give Reasoned Order...
H: Tax Reassessment Under Section 147 Invalid When No Material Facts Were...
H: Tax Authorities Must Re-examine Trading Results and Form 26AS Discrepa...
H: Taxpayer's Section 10(26AAA) Sikkimese Exemption Claim Remanded for Fr...
H: Property Transaction Additions Under Section 69A Deleted Due to Bankin...
H: Assessment Order Under Section 56(1)(vii) For Rs. 139.67 Crores Quashe...