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Tag: rent

GST ArticlePre-GST

Rent received by Individuals owning Property jointly cannot be clubbed to impose service tax

byCA Bimal Jain20/06/202320/06/2023

The CESTAT, Chennai in M. Vijayabharathi June 14, 2023 set aside the order levying service tax on total rent received by co-owners jointly and held that the income received as rent by each co-owner is much below the threshold limit to subject the levy of service tax.

AARGST Article

GST Payable on rental, night charges and fuel cost

byCA Bimal Jain07/06/202307/06/2023

The AAR, Uttarakhand, in the case of M/s. Uttarakhand Public Financial Strengthening Project [Ruling No. 15/2022-23 dated March 27, 2023],…

GST ArticlePre-GST

Payment of High rental would not mean transfer of property is involved

byCA Bimal Jain07/05/202307/05/2023

The Hon’ble Kerala High Court in the case of Prodair Air products India Pvt. Ltd. v. State of Kerala [W.A.…

GST ArticlePre-GST

Payment of one-time premium was not chargeable to tax under Service Tax under Renting of Immovable property

byCA Bimal Jain26/11/202226/11/2022

The CESTAT bench of Ahmedabad (“the Tribunal”) in the case of Gujarat Power Corporation Ltd. v C.C.E. & ST (Service…

GST ArticleHigh CourtPre-GST

Service Tax cannot be levied on affiliation fees and rent collected by universities

byCA Bimal Jain24/08/202224/08/2022

The Hon’ble High Court, Karnataka in the matter ofM/s Rajiv Gandhi University of Health Science v. Principal Additional Director General…

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