No Service Tax on Renting of Immovable Property Before 01.06.2007: CESTAT

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.

Please become a Premium member. If you are already a Premium member, login here to access the full content.