Short payment of service tax - Renting of Immovable Property ...
Service tax demand on renting immovable property dismissed as appellant neither owns property nor receives rent.
January 23, 2023
Case Laws Service Tax AT
Short payment of service tax - Renting of Immovable Property Services - When the property is not owned by the appellant and they have not received the rent, the demand of service tax raised on the appellants alone, therefore, cannot be sustained. - AT
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