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


Last updated: 28 November 2022

Court :
CESTAT bench of Ahmedabad

Brief :
The CESTAT bench of Ahmedabad ("the Tribunal") in the case of Gujarat Power Corporation Ltd. v C.C.E. & ST(Service Tax Appeal No. 10193 of 2017)dated November 18, 2022 held that payment of one-time premium under renting of immovable property services is not chargeable to Service Tax.

Citation :
Service Tax Appeal No. 10193 of 2017

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