https://www.taxtmi.com/article/detailed?id=353 The notification purportedly extending service tax to commercial rent exceeded the statutory charging section, which taxes only services "in relation to" renting; only discrete activities such as brokerage, drafting and advisory services fall within that scope, whereas taxing rent itself is ultravires. The author urged either confining tax to commercially used portions or making the tenant the service receiver liable to pay, and stressed that notifications must conform to statutory charge and be carefully drafted with stakeholder input to avoid retrospective fixes and legal uncertainty. en-us Sat, 02 May 2009 00:00:00 +0530 Sat, 02 May 2009 18:15:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=353 The notification purportedly extending service tax to commercial rent exceeded the statutory charging section, which taxes only services "in relation to" renting; only discrete activities such as brokerage, drafting and advisory services fall within that scope, whereas taxing rent itself is ultravires. The author urged either confining tax to commercially used portions or making the tenant the service receiver liable to pay, and stressed that notifications must conform to statutory charge and be carefully drafted with stakeholder input to avoid retrospective fixes and legal uncertainty. Articles Service Tax Sat, 02 May 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=353