https://www.taxtmi.com/caselaws?id=353269 The court ruled in favor of the appellant on several issues related to the taxability of receipts from renting immovable property. Security deposits from tenants were not considered rental receipts for tax purposes. Rent from open plots was taxable from 01/07/2010 onwards. Parking fees from agriculturists were deemed non-taxable. The appellant was liable to pay service tax on receipts from immovable property excluding the contested items. The court partially allowed the appeal, considering the historical confusion around service tax on renting property and issued specific directions regarding the penalty imposed. en-us Thu, 26 Oct 2017 00:00:00 +0530 Mon, 01 Jan 2018 06:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353269 The court ruled in favor of the appellant on several issues related to the taxability of receipts from renting immovable property. Security deposits from tenants were not considered rental receipts for tax purposes. Rent from open plots was taxable from 01/07/2010 onwards. Parking fees from agriculturists were deemed non-taxable. The appellant was liable to pay service tax on receipts from immovable property excluding the contested items. The court partially allowed the appeal, considering the historical confusion around service tax on renting property and issued specific directions regarding the penalty imposed. Case-Laws Service Tax Thu, 26 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353269