Case Law Details
Case Name : Champa Properties Limited Vs Commissioner of Service Tax (CESTAT Kolkata)
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All CESTAT CESTAT Kolkata
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Champa Properties Limited Vs Commissioner of Service Tax (CESTAT Kolkata)
Introduction: In a significant judgment, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata has clarified the applicability of service tax on rent received for immovable property services. The case of Champa Properties Limited vs. Commissioner of Service Tax revolved around demands for service tax on rental income, and the tribunal’s decision is bound to impact similar cases.
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