Infrastructure development cost - The term ‘rental’ even in ...
'Rental' Definition Excludes Infrastructure Development; Key for Service Tax and Legal Interpretation in Property Contexts.
February 16, 2019
Case Laws Service Tax AT
Infrastructure development cost - The term ‘rental’ even in enlarged form of Lease, Rent, Licence, etc., cannot encompass anything done for development of the common facility/ property. There is difference between anything done in relation to ‘renting of immovable property service’ and anything done in relation to ‘immovable property’ per-se, which is in common domain.
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