Owner of the property has not collected service tax from the tenants and the department as collected the same from the owner (Service tax) .
under section 23 the tax levied by the local authority in respect of the property shall be deducted in determining the annual value of the property .whether taxes levied includes service tax paid as per central service tax act on the rental income of the said property as per section 27(vi) of IT Act
Taxes levied by a local authority in respect of any property shall be deemed to include service taxes levied by local authority in respect of the property [Sec.27(vi)]
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