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Service Tax - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

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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