Please refer the following order of Delhi High court dated April, 20th 2009:-
Companies cannot be subjected to service tax for renting premises to run their businesses, the Delhi High Court has ruled while disposing of petitions filed by some retailers against a government directive.

The court struck down Centre's notification, by which renting of immovable property for use in the course of business was brought within the ambit of service tax.

"We hold that law does not in terms entail that renting out of immovable property for use in the course of furtherance of business or commerce would by itself constitute a taxable service and be eligible to service tax," Justice B D Ahmed said.

The court passed the order on a number of petitions filed by corporate houses in retails sector, including Shopper's Stop, Lifestyle International and Fun Multiplex, challenging Finance Ministry's notification issued in 2007 by which rent was made taxable.

"The interpretation placed by the impugned notification and circular on the said provision is not correct.

Consequently, the same is ultra vires the said Act and to the extent that they authorised the levy of service tax on renting of immovable property per se, they are set aside," the court said.

my question is whether this is applicable to all across the india or in the satate of New Delhi.

Regards,
Suresh Choudhary

Dear Sir,

Plz help..
we r into cunsultancy firm & we charge serv tax in our in to the curtomers, but if a customer is not paying us the part of service tax we charged, Should we pay the Service tax for the same???

Thanks & regards,
Bharati Sharma

if a service provider received advance as a professional fees in march for the work which is to be done in next year and fees also not decided . whether any service tax liablity.

if a service provider received advance as a professional fees in march for the work which is to be done in next year and fees also not decided . whether any service tax liablity.

Hello Sir/Mam,

How much credit we can taken if we provide two services first is Taxable and Second is exempt Pls explain with rule and notification its very urgent for me

Dear Members

We are having factory in THANE,

We are Sending semifinished Goods for Assembly under 4(5)(a) Challan to our Sister Concern at SRIVARDHAN Though ST Parcel (Sri Sai Baba Transport & Courier Services)

My Question is that :- above Transporter is registered under Service tax (GTA) Category. When we send our goods though him he is giving LR Receipt to us showing Service Tax amount is NIL. "Whether we have to pay Service tax for amount above 750/- or not.

Thanks in advance
Rajkumar Shinde

if a service provider issue bills of Rs 10 lacs in a year but received payment of Rs 9 lacs only during the year . Only last bill is issued with service tax.

1.whether it is liable for service tax in case payment of last bill received/ not received.
2. when it is presumed to cross the limit of 10 lacs - on bill raised basis or on receipt basis.

what is the service tax rate on rail travel agent services and tour operator services

My company export the software and income is exempted under income tax Act and No servcie tax is liable on Export realisation as the same is exempt in servce tax also.

Company pays various bills of telephone, internet etc which includ Servce tax. These services are utiliged for export the software.

Please let me know that can we file the application for refund of whole service tax paid as we can't utilige the service tax paid amount(input)with output as we needn't have to pay service tax.

Dear Sir,
I heard some where in the TV News Channel that Supreme court/ High Court has directed that no service tax is livable on rental properties income.
Please tell me what the status is exactly.

Regards,
Rajesh