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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 28240 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 533781 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 34359 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 7802 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 2730 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 2143 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 1773 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 6074 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 10513 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 2200 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 2057 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 2116 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 3051 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 2580 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 1981 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 1212 Views 0 comment Print


Service Tax on Renting of Immovable Properties- AP High Court stays retrospective amendment

June 7, 2010 663 Views 0 comment Print

TRENT Ltd and Future Value Retail Ltd have challenged before the AP High Court, the service tax with retrospective effect on renting of immovable property, brought in by the Finance Act, 2010.

Retail majors will move High Couty to seek stay on service tax on commercial rentals

June 7, 2010 213 Views 0 comment Print

Four retailers will be approaching various High Courts across the country to seek a stay order on the service tax on commercial rentals that was imposed in this year’s Budget by finance minister Pranab Mukherjee. According to industry sources, the four retailers are Shopper’s Stop, Lifestyle, More and Reliance Retail Ltd.

Government moves Supreme Court over service tax on renting of commercial immovable properties

June 4, 2010 477 Views 0 comment Print

Through Finance Act 2010, the government had sought to levy service tax on renting of immovable property to businesses, despite the fact a similar law enacted three years ago remained non-enforceable, thanks to a Delhi High Court ruling on a petition challenging the law filed by major retailers.

Delhi HC grants stay to Home Solution Retail (I) Ltd in respect of service tax on renting of immovable property

May 22, 2010 2512 Views 0 comment Print

Delhi High Court has again granted stay to Home Solution Retail (I) Ltd. in W.P. (C) No. 3398 of 2010 on 18.05.2010 from payment of service tax on renting of immovable property. The stay is not on services in relation to renting but on renting per se.

Retrospective amendment in budget 2010 to provide that renting is a service

March 16, 2010 453 Views 0 comment Print

In this Budget a retrospective amendment has been introduced in respect of the service of renting out of property for commercial purposes. Amendment has been made in the definition of “Renting of immovable property service” to provide explicitly that the activity of renting itself is a renting service. The change has given retrospective effect from June 1, 2007. This treatise seeks to explain the rationale and the background for the retrospective amendment for a proper appreciation of this action in the Budget.

Finance Bill, 2010 – Issues identified in Service tax

March 12, 2010 249 Views 0 comment Print

This Note sets out some of the issues (identified during at the preliminary stage of discussion on 26 and 27 February, 2010) that are likely to arise in application of the amendments proposed by Finance Bill, 2010 relating to Service Tax. 1. Section 65(19a) – Definition of “business entity”. The definition is an inclusive one and excludes an “individual”. The issue that arises is whether an individual includes “proprietary concern”?

Retrospective amendment to service tax- Renting of immovable property provided in budget 2010

February 27, 2010 2252 Views 0 comment Print

Finance Bill 2010 has made an amendment in the definition of the taxable service ‘Renting of immovable property’ [section 65 (105) (zzzz)] to provide explicitly that the activity of ‘renting’ itself is a taxable service. This change is being given retrospective effect from 01.06.2007.

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

November 11, 2009 1212 Views 0 comment Print

Kind attention is invited to the recent judgement of the Honourable High Court of Delhi in the matter of Home Solutions Retail India Ltd and Others Vs Union of India [2009] 20 STT 129 (Delhi) , wherein it is held (Para 36 of the order) that, “Section 65(105)(zzzz) does not in terms entail that the renting out of immovable property for use in the course of furtherance of business of commerce would by itself constitute a taxable service and be exigible to service tax….”

Renting of Immovable Property

September 11, 2009 7422 Views 0 comment Print

The Division Bench of the Delhi High Court comprising of Justice Badar Durrez Ahmed and Justice Rajiv Shikader gave a milestone judgment on 18th April, 2009, in the case of Home Solution Retail India Ltd and Others Vs. UOI and Others (2009-TIOL-196-HC-DEL-ST). The issue involved in this case related, to a batch of Writ Petitions challenging the legality, validity and vires of Notification No.24/2007 dated 22.05.2007 and Circular No.90/1/2008 dated 04.01.2008, issued by the Secretary, Ministry of Finance, Department of Revenue, Government of India.