https://www.taxtmi.com/article/detailed?id=17340 Statutory status does not by itself exclude service-tax liability; taxability depends on the character of the particular activity and the consideration received. Leasing or renting land for ground rent, lease premium, or similar consideration is assessed by reference to the arrangement permitting use of immovable property, and labels such as land revenue, premium, or salami do not alter the substantive character of the receipts. Compulsory statutory levies differ from commercial consideration. Membership and subscription charges for sports-complex facilities also require independent activity-specific assessment. en-us Thu, 03 Sep 2026 08:22:42 +0530 Thu, 03 Sep 2026 08:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17340 Statutory status does not by itself exclude service-tax liability; taxability depends on the character of the particular activity and the consideration received. Leasing or renting land for ground rent, lease premium, or similar consideration is assessed by reference to the arrangement permitting use of immovable property, and labels such as land revenue, premium, or salami do not alter the substantive character of the receipts. Compulsory statutory levies differ from commercial consideration. Membership and subscription charges for sports-complex facilities also require independent activity-specific assessment. Articles Service Tax Thu, 03 Sep 2026 08:22:42 +0530 https://www.taxtmi.com/article/detailed?id=17340