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service tax on rent

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Service tax on long term lease of Immovable property inconsistent with other laws

Service Tax : Service tax payable on long term lease of Immovable property under Renting of Immovable Property – not in sync with Service tax ...

May 31, 2015 28825 Views 0 comment Print

Service Tax on Rent-A-Cab Service – A Guide

Service Tax : 1. Definition and Scope of Rent-A-Cab Service 1.1 What is Rent- A-Cab Service? Rent-A-Cab Service means renting of any motor vehic...

March 21, 2014 538647 Views 78 comments Print

Service Tax on Renting of Immovable Property – Section 66E(A)

Service Tax : Renting has been defined w.e.f. 1.7.2012 in section 65B(41) as allowing, permitting or granting access, entry, occupation, usage o...

November 28, 2012 34740 Views 1 comment Print

Adjustment of Excess Service Tax paid In Case Of Non-Deduction of Property Tax from Rental Income

Service Tax : For those assesses who are liable to pay service tax on their income from renting on immovable property, the Central Government v...

November 22, 2012 7853 Views 3 comments Print

Pay your Service Tax Dues before 27th of November

Service Tax : Renting of Immovable Property is one such tax under the net of Service Tax law. The levy was under controversy since years and eve...

November 21, 2012 2796 Views 0 comment Print


Latest News


SC asks retailers to pay 50% of outstanding service tax

SEBI, Service Tax : Supreme Court on 14.10.2011 modified it’s earlier stay order of 28.9.2011 in the SLP filed by petitioners Retailers Associat...

October 18, 2011 2197 Views 0 comment Print

Renting of Immovable Property – HC extends Stay

Service Tax : Bombay High Court has extended the Stay until 30th September 2011, in the famous renting case – Retailers Association of India a...

September 8, 2011 1806 Views 0 comment Print

Bombay HC upholds Service Tax on Renting of Immovable property

Service Tax : Bombay High Court, while disposing a batch of writ petitions filed by The Retailers' Association of India along with the Confedera...

August 6, 2011 6269 Views 0 comment Print

Service Tax on Renting of Commercial Immovable Property – Delhi High Court on 26.04.2011

Service Tax : When the Court assembled today, Ms. Sonia Sharma, representing UOI, rose to inform the Court that Mr. A.S. Chandiok, ASG, was indi...

April 27, 2011 10615 Views 0 comment Print

SC stays Delhi High Court order on recovering service tax on renting of immovable property for commercial use

Service Tax : The Supreme Court has stayed an order of the Delhi High Court, which stopped the Centre from recovering service tax on renting of ...

January 14, 2011 2257 Views 0 comment Print


Latest Judiciary


Service Tax on Renting- Retrospective amendment are within power of Parliament

Service Tax : In view of various decision of Supreme Court it cannot be accepted that Union of India has no authority or power to levy service t...

March 23, 2012 2180 Views 0 comment Print

Delhi HC – Service Tax on Renting of Property Valid ; Endorses views of HCs of P&H, Orissa,Gauhati, Bombay, Gujarat

Service Tax : Delhi High Court has upheld the constitutional validity of Service Tax on renting of immovable property with retrospective effect ...

September 24, 2011 2200 Views 0 comment Print

Service tax on Renting – Delhi HC Reserves the Judgement – Copy of Rejoinder submitted

Service Tax : Delhi HC Reserves the Judgement in the case related to applicability of of service tax on renting of immovable Property on 20.05....

May 24, 2011 3156 Views 0 comment Print

Service Tax on Renting of Immovable Property- SC Requests HC to dispose pending writ petitions expeditiously

Service Tax : Supreme Court: Service Tax on Renting of Immovable Property – Requests High Court to hear and dispose of all writ petitions pend...

February 10, 2011 2688 Views 0 comment Print

Renting of Immovable Property-There shall be no recovery of service tax from the service provider in respect of renting of immovable property alone

Service Tax : In this writ petition there is a challenge to section 65(105)(zzzz) of the Finance Act, 1994 inasmuch as it purports to levy servi...

January 23, 2011 2053 Views 0 comment Print


Latest Notifications


Instruction regarding judgement of Delhi HC in respect of Service Tax on Renting of immovable property

Service Tax : Kind attention is invited to the recent judgement of the Honourable High Court of Delhi in the matter of Home Solutions Retail Ind...

November 11, 2009 1344 Views 0 comment Print


Latest Posts in service tax on rent

Service tax on long term lease of Immovable property inconsistent with other laws

May 31, 2015 28825 Views 0 comment Print

Service tax payable on long term lease of Immovable property under Renting of Immovable Property – not in sync with Service tax Act, Accounting Standard, Bombay Stamp Act & Income Tax Act

Service Tax on Rent-A-Cab Service – A Guide

March 21, 2014 538647 Views 78 comments Print

1. Definition and Scope of Rent-A-Cab Service 1.1 What is Rent- A-Cab Service? Rent-A-Cab Service means renting of any motor vehicle designed to carry passengers!!! 1.2 What??? I haven’t heard or read such a definition anywhere? Correct, but let me explain – As per Finance Act, 1994 the relevant definitions contained in Section 65 are […]

Service Tax on Renting of Immovable Property – Section 66E(A)

November 28, 2012 34740 Views 1 comment Print

Renting has been defined w.e.f. 1.7.2012 in section 65B(41) as allowing, permitting or granting access, entry, occupation, usage or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property’.

Adjustment of Excess Service Tax paid In Case Of Non-Deduction of Property Tax from Rental Income

November 22, 2012 7853 Views 3 comments Print

For those assesses who are liable to pay service tax on their income from renting on immovable property, the Central Government vide Notification No. 29/2012-ST, dated 20th June, 2012 and w.e.f. 1st day of July, 2012 has exempted the taxable service of renting of an immovable property, from so much of the service tax leviable thereon under section 66B of the said Finance Act, as is in excess of the service tax calculated on a value which is equivalent to the gross amount charged for renting of such immovable property less taxes on such property, namely property tax levied and collected by local bodies:

Pay your Service Tax Dues before 27th of November

November 21, 2012 2796 Views 0 comment Print

Renting of Immovable Property is one such tax under the net of Service Tax law. The levy was under controversy since years and eventually turned off as deemed levy and adding more pain levied from retrospective date. However for rehabilitation of service tax law in this regard the Section 80(2) was introduced in budget 2012-13.

Pay Service Tax with interest on Renting of Immovable Property by 27.11.2012 to avoid penalty

November 20, 2012 3662 Views 0 comment Print

If you have put your immovable property on rent for use in furtherance of business or commerce and annual rent amount, alone or with the amount of other taxable services, exceeds Rs. 10 lacs and further, you have any service tax amount related to such renting due since 1st June, 2007, you have an opportunity to pay such due with interest before 27th November, 2012 and department would not ask for penalty.

Renting of Immovable Property Service – developments and Issues

June 14, 2012 7084 Views 0 comment Print

Renting of Immovable property service is one among the services which has huge implication as to the coverage of number of assessees and the quantum of revenue collection. The levy came in to effect from 01-06-2007. Since renting is not a service in common parlance coupled with power to levy taxes on immovable properties is under state list, this levy created lot of ambiguity and required extensive judicial examination. All these have left behind the landlords and tenants under a puzzled situation as to compliance of the same. Therefore this article aims at giving an insight as to the development of the judicial decisions and the statutory amendments and the possible measures to be taken to obtain relief and to avoid litigation.

Service Tax on Renting- Retrospective amendment are within power of Parliament

March 23, 2012 2180 Views 0 comment Print

In view of various decision of Supreme Court it cannot be accepted that Union of India has no authority or power to levy service tax on renting of immovable property. The imposition of service tax on renting of immovable property was within the legislative competence of the Parliament and it does not fall within the legislative competence of the State under entry 49 of List II of the Seventh Schedule to the Constitution.

Section 80A – Another way to trap Renting service providers

March 17, 2012 4252 Views 0 comment Print

Recent Budget has introduced a Section 80A for waiver of penalty subject to following conditions – Service tax due on renting of immovable property service is paid within a period of six month along with interest. The amount of service tax due will be as on 6.3.2012.

SC asks retailers to pay 50% of outstanding service tax

October 18, 2011 2197 Views 0 comment Print

Supreme Court on 14.10.2011 modified it’s earlier stay order of 28.9.2011 in the SLP filed by petitioners Retailers Association of India v. UOI against the Bombay High Court order that had upheld renting as a service with retrospective effect.Petitioners are now required to pay half of their liabilities in the next six months in three […]

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