When Lessor terminated the lease contract before the lease period and received LUMPSUM say more than 10 lacsamount from Tenant, whether ST is applicable or not? If Application then under what provisions?
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Service tax on rent of immovable property
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In my opinion Service Tax will be applicable as Declared Service as per Sec.66E(e) of Finance act,1994. Consideration for agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act
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