https://www.taxtmi.com/article/detailed?id=15713 Leasing or licensing vacant land for construction of port or marine-related infrastructure is use in the course or furtherance of business and thus a taxable supply; under service tax law that activity became taxable only from the date of the relevant legislative amendment, and not for prior periods. Refundable interest-free deposits require factual analysis because their refundability means they do not automatically constitute rent or taxable consideration for renting immovable property. en-us Fri, 09 Jan 2026 08:31:19 +0530 Fri, 09 Jan 2026 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15713 Leasing or licensing vacant land for construction of port or marine-related infrastructure is use in the course or furtherance of business and thus a taxable supply; under service tax law that activity became taxable only from the date of the relevant legislative amendment, and not for prior periods. Refundable interest-free deposits require factual analysis because their refundability means they do not automatically constitute rent or taxable consideration for renting immovable property. Articles Goods and Services Tax - GST Fri, 09 Jan 2026 08:31:19 +0530 https://www.taxtmi.com/article/detailed?id=15713