Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Renting of immovable property Services - appellant has recovered the electricity charges on actual consumption basis and not on floor area basis, for their shop premises hence cannot be clubbed with the amount of rent, for levy of Service Tax
Renting of immovable property Services - appellant has recovered the electricity charges on actual consumption basis and not on floor area basis, for their shop premises hence cannot be clubbed with the amount of rent, for levy of Service Tax
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