https://www.taxtmi.com/caselaws?id=75874 The High Court set aside the notification and circular authorizing service tax on renting immovable property alone, ruling that renting immovable property for business purposes does not involve discernible value addition and cannot be considered a service unless accompanied by another service like air conditioning. The Court discussed the recent amendment to the Finance Act, 2010, which seemingly categorized renting immovable property itself as a service, contrary to its previous decision. The Court issued notice to respondents, ordering no recovery of service tax in the interim but highlighting that service tax would apply if there is another service related to renting immovable property. en-us Tue, 18 May 2010 00:00:00 +0530 Tue, 16 Nov 2010 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75874 The High Court set aside the notification and circular authorizing service tax on renting immovable property alone, ruling that renting immovable property for business purposes does not involve discernible value addition and cannot be considered a service unless accompanied by another service like air conditioning. The Court discussed the recent amendment to the Finance Act, 2010, which seemingly categorized renting immovable property itself as a service, contrary to its previous decision. The Court issued notice to respondents, ordering no recovery of service tax in the interim but highlighting that service tax would apply if there is another service related to renting immovable property. Case-Laws Service Tax Tue, 18 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75874