Service Tax not Payable on Rent received on “Renting of Immovable Property Service” prior to 01.06.2007: CESTAT [Read Order]

By Fathima Karama A.M - On September 30, 2023 7:00 pm - 2 mins read
Service Tax - not Payable - Rent received - Immovable Property Service - CESTAT - taxscan

The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the service tax is not payable on rent received on “Renting of Immovable Property Service” prior to 01.06.2007. The appellant, Champa Properties Limited, were having three properties, namely, (a) 25A, (b) 106, and (c) 114 in Kolkata. It was alleged…

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