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Renting of Immovable Property-There shall be no recovery of service tax from the service provider in respect of renting of immovable property alone
Case Law Details
- Case Name
- Home Solutions Retails Ltd. Vs. UOI (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Prima facie renting of immovable property itself has been regarded as a service by virtue of the recent amendment made by Finance Act, 2010, even though this Court by virtue of its decision on 18-4-2009 had categorically concluded that renting of immovable property by itself cannot be regarded as a service
CASE LAWS DETAILS
DECIDED BY: HIGH COURT OF DELHI, IN THE CASE OF: Home Solutions Retails Ltd. Vs. UOI, APPEAL NO: W. P. (C) 3398/2010, DECIDED ON May 18, 2010
RELEVANT PARAGRAPH
FACTS
In this writ petition there is a challenge to section 65(105)(zzzz) of the Finance Act, 1...
