Tag Archives: Service Tax

Service Tax on Commercial Rent Held Unconstitutional (Delhi High Court)

“The Delhi High Court has on April 18, 2009 struck down the levy of service tax on renting ofimmovable property as “unconstitutional”.” For_Immediate_Release: The Delhi High Court has today struck down the levy of service tax on renting of immovableproperty … Continue reading

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Imposition of service tax on Builders – Clarification

Sale of Residential Houses: CBEC Clarified that – any service provided by a seller in connection with the construction of residential complex till the execution of such sale deed would be in the nature of ‘self-service’ and consequently would not … Continue reading

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Changes in Service Tax Return

CBEC issued Notification No.31/2008, incorporated certain changes in Service Tax Return to give effect of the amendment initiated through Finance Act 2008. The changes will be applicable for the Service Tax Return to be filed for the first half of … Continue reading

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Service tax on renting of immovable property

The activity of renting immovable properties for commercial use is taxable with effect from 1st June 2007. What is Renting of immovable property Renting of immovable property includes renting, letting, licensing or other similar arrangement of immovable property for use … Continue reading

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Real Estate Developer liable to Service Tax on Residential Construction

Authority for Advance Rulings vide a ruling pronounced on 7th April 2008 has ruled that a Real Estate Developer who is booking, constructing and selling residential units on land owned by him is liable to service tax. Though the rulings … Continue reading

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