https://www.taxtmi.com/article/detailed?id=349 Renting of immovable property for use in the course or furtherance of business or commerce, by itself, does not constitute a taxable service; only services provided in relation to such renting that effect a value addition (for example property management or air conditioning) are taxable. Administrative instructions and a notification that treated bare leasing or the right to use premises as taxable were found to exceed the statutory text and were set aside to the extent they authorised levy on renting per se, while exemptions for municipal/property taxes and limits on input credit remain relevant. The court left constitutional competence undecided. en-us Tue, 28 Apr 2009 00:00:00 +0530 Mon, 03 Jan 2011 11:43:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=349 Renting of immovable property for use in the course or furtherance of business or commerce, by itself, does not constitute a taxable service; only services provided in relation to such renting that effect a value addition (for example property management or air conditioning) are taxable. Administrative instructions and a notification that treated bare leasing or the right to use premises as taxable were found to exceed the statutory text and were set aside to the extent they authorised levy on renting per se, while exemptions for municipal/property taxes and limits on input credit remain relevant. The court left constitutional competence undecided. Articles Service Tax Tue, 28 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=349