https://www.taxtmi.com/forum/issue?id=4915 Applicability of Service Tax on renting of immovable property by a religious trust is examined: whether shop rent is taxable and whether taxable value includes property tax and repair cess, with Notification 24/2007 allowing proportional exclusion of taxes paid for differing periods. It queries treatment of maintenance reimbursements, the scope of the religious precinct exemption for cell tower licence fees, and rules on Cenvat credit availability, utilisation, carry forward and matching when rent is received in advance; and it seeks timing guidance under the due or received basis for tax payment. en-us Wed, 07 Nov 2012 11:16:31 +0530 Thu, 23 Jan 2025 15:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4915 Applicability of Service Tax on renting of immovable property by a religious trust is examined: whether shop rent is taxable and whether taxable value includes property tax and repair cess, with Notification 24/2007 allowing proportional exclusion of taxes paid for differing periods. It queries treatment of maintenance reimbursements, the scope of the religious precinct exemption for cell tower licence fees, and rules on Cenvat credit availability, utilisation, carry forward and matching when rent is received in advance; and it seeks timing guidance under the due or received basis for tax payment. Discussion-Forum Service Tax Wed, 07 Nov 2012 11:16:31 +0530 https://www.taxtmi.com/forum/issue?id=4915