https://www.taxtmi.com/article/detailed?id=373 The Delhi High Court held that mere renting of immovable property for business or commerce is not a taxable service and set aside the operative effect of the notification and circular implementing a service tax levy; however, services distinct from mere renting that are provided in relation to immovable property remain taxable. Practical consequences include uncertainty over ongoing collection obligations by landlords and the availability of refunds under Central Excise refund procedures or by litigation where the levy is challenged as invalid. en-us Wed, 20 May 2009 00:00:00 +0530 Mon, 03 Jan 2011 12:42:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=373 The Delhi High Court held that mere renting of immovable property for business or commerce is not a taxable service and set aside the operative effect of the notification and circular implementing a service tax levy; however, services distinct from mere renting that are provided in relation to immovable property remain taxable. Practical consequences include uncertainty over ongoing collection obligations by landlords and the availability of refunds under Central Excise refund procedures or by litigation where the levy is challenged as invalid. Articles Service Tax Wed, 20 May 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=373