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Service Tax - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Renting of immovable property Service - providing interconnected ...


Court Rules Renting Property Isn't a Service to Film Distributors; No Payment Means No Service Provided.

June 4, 2020

Case Laws     Service Tax     AT

Renting of immovable property Service - providing interconnected services to the film distributors - the appellant has not provided any service to the distributors nor the distributors have made any payment to the appellant as consideration for the alleged service - no service can be said to have been provided by the appellant.

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