https://www.taxtmi.com/caselaws?id=381992 The Tribunal ruled that prior to a specific amendment date, renting out vacant land with subsequent construction by the lessee, such as installing a transmission tower, was not subject to service tax. The appellant's argument that vacant land did not qualify as immovable property for tax purposes was accepted. The Tribunal found that the tax liability only applied post-amendment, setting aside the tax demand and allowing the appeal. This case clarifies the tax treatment of vacant land leased for structures like transmission towers, emphasizing the importance of the effective date of legislative changes in determining tax liability on immovable property rentals. en-us Thu, 01 Nov 2018 00:00:00 +0530 Mon, 26 Aug 2019 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381992 The Tribunal ruled that prior to a specific amendment date, renting out vacant land with subsequent construction by the lessee, such as installing a transmission tower, was not subject to service tax. The appellant's argument that vacant land did not qualify as immovable property for tax purposes was accepted. The Tribunal found that the tax liability only applied post-amendment, setting aside the tax demand and allowing the appeal. This case clarifies the tax treatment of vacant land leased for structures like transmission towers, emphasizing the importance of the effective date of legislative changes in determining tax liability on immovable property rentals. Case-Laws Service Tax Thu, 01 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381992