Exemption on property tax paid on immovable property

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.....S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), and in supersession of the Government of India in the Ministry of Finance (Department of Revenue) notification No. 24/2007-Service Tax, dated the 22^nd May, 2007, published in the Gazette of India, Extraordinary, Part II, Section 3....

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....service provider on account of delayed payment of property tax or any other reasons shall not be treated as property tax for the purposes of deduction from the gross amount charged:             Provided further that wherever the period for which property tax paid is different from the period for which service tax is paid or payable, propert....