Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Classification of services - renting of immovable property ...


Court Confirms Services Classified Under "Renting of Immovable Property Service"; Correct Service Tax Paid by Assessee.

July 28, 2021

Case Laws     Service Tax     AT

Classification of services - renting of immovable property service or Support Services of Business and Commerce - assessee has rendered composite services whereas as per the assessee, they have rendered only ‘Renting of Immovable Property Service’ - the services rendered by the appellant fall under the category of ‘Renting of Immovable Property service’ and the applicable services tax on such rental or lease charges has been correctly paid. - AT

View Source

 


 

You may also like:

  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. 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...

  3. 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...

  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. 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...

  6. Eligibility of claiming CENVAT credit for service tax paid on renting immovable property services. The lower authority denied the credit, considering it as a service...

  7. 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...

  8. Levy of service tax - Renting of Immovable Property Services - vacant land solely used for mining purposes - support services or not - Pertinently after the deletion of...

  9. CENVAT Credit - input services - It is noticed that the renting of Immovable Property Service came into existence with effect from 01.06.2007 and therefore credit of...

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

  11. 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

  12. Taxability of Lease Rent and Capital Replacement Fund - The appellant argued that lease rent was to be transferred to NOIDA authority and not for providing any services...

  13. 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...

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

  15. 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...

 

Quick Updates:Latest Updates