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1. 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...

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

3. 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...

4. 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...

5. 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...

6. 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...

7. 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...

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

9. This notification seeks to amend Notification No. 12/2017-Central Tax (Rate) to exempt certain services from Goods and Services Tax (GST). The key amendments are:...

10. CENVAT Credit - There are substance in the submission of the appellants on merits as it is undisputed that the appellants are engaged in providing renting of immovable...

11. CENVAT Credit - Renting of Immovable Property service as input service - Authorized service station service being output service - When the appellant has started...

12. Waiver of pre-deposit of service tax - Renting of immovable property - Hexplanation to renting of immovable property service is added w.e.f. 1.7.2010 - stay granted - AT

13. Renting of immovable property service - The appellant entered into agreements with the film distributors under which the film distributors granted copyright license in...

14. 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...

15. Infrastructure development cost - The term ‘rental’ even in enlarged form of Lease, Rent, Licence, etc., cannot encompass anything done for development of the common...