Threshold limit for liable to pay service tax - Renting of ...

Co-owners' Service Tax Liability on Rent: Threshold Limit Dispute Remanded for Verification.

June 1, 2019

Case Laws Service Tax AT

Threshold limit for liable to pay service tax - Renting of Immovable Property Services - co-owner of the Complex - it is not disputed that the income by way of rent is received by them separately and reflected in their income tax returns - if the rent is shared between the appellant and her husband, they would come under the threshold limit - remanded for verification

View Source

← Previous Next →

Threshold limit for liable to pay service tax - Renting of ...

Co-owners' Service Tax Liability on Rent: Threshold Limit Dispute Remanded for Verification.

June 1, 2019

Case Laws Service Tax AT

You may also like:

Renting of immovable property service - Liability of Appellant (Partnership Firm) is liable to discharge service tax on property jointly owned by parents of the...

The appellants, as individual co-owners of a jointly owned immovable property, are eligible for service tax exemption individually on rent received from leasing the...

The CESTAT dismissed the appellant's challenge to service tax levied on one-time premium collected for renting immovable property. Following the Allahabad HC decision in...

Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

Service tax on renting - Co-owner of a property - Tenant issues different cheques to all the individuals as they are co-owners - Waive pre-deposit and Stay granted - AT

Liability of pay service tax rending - adjustment of service tax deposited by the tenant with the service tax demanded from the landlord - adjustment allowed subject to...

ITAT held no TDS liability arose for payments made to supplier for railway tracks as no statutory provision mandated tax deduction on material supply payments during the...

CESTAT partly allowed appeal concerning Service Tax liability under Renting of Immovable Property Service (RIPS). Tribunal held vacant land appurtenant to warehouses was...

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...

Claim of small scale exemption upto ₹ 10 Lakhs - renting of Immovable Property service - risks and rewards are not shared as each of the co-owner brought money...

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...

Various Service tax issues related to different activities undertaken by the appellant. The key points are: service tax demand on operation and maintenance of ropeway...

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...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

Renting of immovable property - inherited property - joint owners - demand of service tax on co-owners when the property is jointly owned by them - cannot be treated as...

Quick Updates: