service tax on rent

  • Mar
  • 21

Service Tax on Rent-A-Cab Service – A Guide

1. Definition and Scope of Rent-A-Cab Service 1.1 What is Rent- A-Cab Service? Rent-A-Cab Service means renting of any motor vehicle designed to carry passengers!!! 1.2 What??? I haven’t heard or read such a definition anywhere? Correct, but let me explain – As per Finance Act, 1994 the relevant definitions contained in Section 65 are […]

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  • Jun
  • 14

Renting of Immovable Property Service – developments and Issues

Renting of Immovable property service is one among the services which has huge implication as to the coverage of number of assessees and the quantum of revenue collection. The levy came in to effect from 01-06-2007. Since renting is not a service in common parlance coupled with power to levy taxes on immovable properties is under state list, this levy created lot of ambiguity and required extensive judicial examination. All these have left behind the landlords and tenants under a puzzled situation as to compliance of the same. Therefore this article aims at giving an insight as to the development of the judicial decisions and the statutory amendments and the possible measures to be taken to obtain relief and to avoid litigation.

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  • Apr
  • 27

Service Tax on Renting of Commercial Immovable Property – Delhi High Court on 26.04.2011

When the Court assembled today, Ms. Sonia Sharma, representing UOI, rose to inform the Court that Mr. A.S. Chandiok, ASG, was indisposed (food poisoning). The matter thereupon was adjourned to 9th May. It was however, made clear by CJ Mr. Dipak Misra that no more adjournments would be granted. In case, any one else is unable to cause appearance, the case must still be argued by nominee. It was assured by Mr. Mukesh Anand, Sr. Counsel.

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  • Dec
  • 16

Service Tax on renting of immovable properties- Delhi HC Lobs Matter Back To SC

As per briefing received by me from my senior who attended the Court on 14th Dec., DHC after hearing detailed arguments from Mr. Harish Salve, Sr. Advocate and Mr. Chandihok, ASG, (with brief intervention by Mr. Ganesh) accepted the suggestion emanat

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  • Jun
  • 12

Service Tax on Renting of Immovable Properties- AP High Court stays retrospective amendment

to restrain the respondents their servants, officers and agents from in any manner whatsoever giving effect to directly or indirectly or acting upon Notification 24/2007 dt. 22nd May 2007 and Circular No. 98/1/2008-SAT dt. 4-1-2008 as revived by Finance Act 2010 or levying or collecting any taxes on the basis that Section 65( 90a ), Section 65(105)(zzzz) read with section 66 Finance Act, 1994 and recovering any service tax on renting of immovable property from the petitioner pending disposal of the above Writ petition.

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  • Sep
  • 11

Renting of Immovable Property

Renting of Immovable Property – Delhi High Court Decision The Division Bench of the Delhi High Court comprising of Justice Badar  Durrez Ahmed and  Justice  Rajiv Shikader gave  a milestone  judgment  on  18th  April, 2009, in the case of Home Solution Retail India Ltd and Others Vs. UOI and Others (2009-TIOL-196-HC-DEL-ST). The  issue  involved in  […]

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