https://www.taxtmi.com/forum/issue?id=597 A debit note by itself is not determinative of service tax liability; the decisive inquiry is the true colour of the underlying transaction - whether it constitutes subletting, a common tenancy, or another arrangement - and only after scrutiny of detailed facts can a conclusion be reached on applicability of service tax to shared rent and common facility charges. en-us Fri, 07 Dec 2007 18:41:24 +0530 Thu, 23 Jan 2025 15:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=597 A debit note by itself is not determinative of service tax liability; the decisive inquiry is the true colour of the underlying transaction - whether it constitutes subletting, a common tenancy, or another arrangement - and only after scrutiny of detailed facts can a conclusion be reached on applicability of service tax to shared rent and common facility charges. Discussion-Forum Service Tax Fri, 07 Dec 2007 18:41:24 +0530 https://www.taxtmi.com/forum/issue?id=597