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Renting of Immovable Property do not fetch liability of Service Tax

Raj Kumar Makkad ,
  23 June 2010       Share Bookmark
Court :
Delhi High Court
Brief :
Service Tax Liability - Renting of immovable property to be used for commercial / business purposes - Amendment has been introduced to Section 65(105)(zzzz) and 76 by virtue of the Finance Act, 2010 - Whether Assessee was to pay service tax liability as after the amendment?
Citation :
Home Solution Retails Ltd. v. UOI & Ors. (Decided on 18.05.2010)

Held, there shall be no recovery of service tax from the Petitioner in respect of renting of immovable property alone. Whereas any other service in relation to such renting, service provider would be liable to pay service tax on such service.

      

 
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Published in Taxation
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