Service Tax not leviable for Rental Agreements in Name of Individual Partners for Jointly Owned Property: CESTAT [Read Order]
It was observed that as the rental agreements are in the name of the individual partner, with regard to the property held by them jointly, there cannot be a case of service to oneself
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has has held that service tax not leviable for the rental agreements in name of individual partners for jointly owned property. Sidhi Vinayak Associates, the assessee/appellant is a partnership firm with four partners, provides “Renting of Immovable Property Services” under…
Your free access to Taxscan has Expired
To read the article, get a premium account.
Taxscan Premium
Why should you subscribe?
Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc