The fact that compensation was declared as one of the taxable ...
Compensation Taxable from July 1, 2012: No Tax Levied on Compensation as Rent Before This Date.
March 26, 2019
Case Laws Service Tax AT
The fact that compensation was declared as one of the taxable services w.e.f. 01/07/2012 indicates that prior to the said date no tax can be collected on the compensation either indirectly or by treating the same as rent received.
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