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    <title>Payment of Service Tax on rent recovery.</title>
    <link>https://www.taxtmi.com/forum/issue?id=107842</link>
    <description>Company recovers nominal payments for company provided residential and workers&#039; quarters, shops, open space for telecom infrastructure, bank/ATM and transporter premises, a community hall, and electricity supplied from a captive power plant. Inquiry asks whether these receipts attract service tax and under what head. One opinion treats non employee lets as taxable under Renting of Immovable Property and captive electricity charges as taxable; the other contends such nominal recoveries are not commercial consideration and thus not taxable.</description>
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    <pubDate>Sun, 11 Jan 2015 09:18:42 +0530</pubDate>
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      <title>Payment of Service Tax on rent recovery.</title>
      <link>https://www.taxtmi.com/forum/issue?id=107842</link>
      <description>Company recovers nominal payments for company provided residential and workers&#039; quarters, shops, open space for telecom infrastructure, bank/ATM and transporter premises, a community hall, and electricity supplied from a captive power plant. Inquiry asks whether these receipts attract service tax and under what head. One opinion treats non employee lets as taxable under Renting of Immovable Property and captive electricity charges as taxable; the other contends such nominal recoveries are not commercial consideration and thus not taxable.</description>
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      <law>Service Tax</law>
      <pubDate>Sun, 11 Jan 2015 09:18:42 +0530</pubDate>
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