TaxTMI 
TaxTMI 
rental income is it a taxable service?.
03 Feb 2012 
1 Reply 
1504 Views Asked by
Taxation of rental income: retrospective amendment extended service tax to renting of immovable property and related services, challenge pending.
A High Court held that the rent amount is not chargeable to service tax while services relating to leasing may be taxable; the statute was later amended to include renting of immovable property and related services retrospectively, with an administrative circular issued and the amendment challenged on appeal. (AI Summary)
A High Court held that the rent amount is not chargeable to service tax while services relating to leasing may be taxable; the statute was later amended to include renting of immovable property and related services retrospectively, with an administrative circular issued and the amendment challenged on appeal. (AI Summary)
What are the case laws available? Does rental income be called a service ? Does our constitution permit imposition of service tax on rental income ?