Local Bodies Liable for Service Tax on Renting Immovable Property Despite No Profit Motive; Case Remanded for Tax Calculation.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Renting of immovable property service - constitutional levy of service tax - services provided by local body ( Municipality) created under the constitutional provisions - absence of profit motive - Activity is liable to service tax - Matter remanded back for correct quantification.....