Service Tax on Rent- Inclusion in Income- ITAT Remit matter back to AO

Shambala Properties Pvt. Ltd. Vs ACIT (ITAT Bangalore) The assessee is owning a building and is in the business of real estate development. The assessee declared income from house property and income from other sources. The Learned Assessing officer has completed the assessment at a total income of Rs. 1,16,64,440/- as against the declared income of Rs. 73,17,890/-. The AO has taxed the entire rent received from the tenants under Income from House Property overlooking the fact that it was a composite rent towards the lease of the premises and for providing host of services by the assessee. The...