https://www.taxtmi.com/caselaws?id=189509 The court upheld the applicability of service tax on the land premium money for leased land, rejecting the petitioner's arguments. The judgment clarified that the entire transaction, including premium and rent, is subject to service tax under the Finance Act, 1994. The court dismissed the petition without costs, emphasizing that the premium is considered part of the lease money and is taxable. en-us Thu, 07 Apr 2016 00:00:00 +0530 Wed, 11 Jan 2017 16:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189509 The court upheld the applicability of service tax on the land premium money for leased land, rejecting the petitioner's arguments. The judgment clarified that the entire transaction, including premium and rent, is subject to service tax under the Finance Act, 1994. The court dismissed the petition without costs, emphasizing that the premium is considered part of the lease money and is taxable. Case-Laws Service Tax Thu, 07 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189509