Renting of immovable property taxable when used for business; government offices performing statutory functions excluded. Applicability of service tax depends on use: the service category 'renting of immovable property' is taxable when premises are used in the course or furtherance of business or commerce; occupancy by a government office for performing statutory functions is not use in furtherance of business and is therefore not taxable under that service category.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Renting of immovable property taxable when used for business; government offices performing statutory functions excluded.
Applicability of service tax depends on use: the service category "renting of immovable property" is taxable when premises are used in the course or furtherance of business or commerce; occupancy by a government office for performing statutory functions is not use in furtherance of business and is therefore not taxable under that service category.
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