Case Law Details
Case Name : In re E-Square Leisure Pvt Ltd. (GST AAR Maharashtra)
Related Assessment Year :
Courts :
AAR Maharashtra Advance Rulings
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In re E-Square Leisure Pvt Ltd. (GST AAR Maharashtra)
IN this case applicant, for leasing of commercial property has, in addition to rent, also collected interest free deposit from their lessee which is returnable on the completion of the tenure of the lease. Since the entire amount is to be returned back to their lessee, such deposits cannot be considered as consideration for such supply of services as mentioned by them and hence will not be liable to tax. However at the time of completion of the lease tenure, if the entire deposit or
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