WebThe courses organized by the appellant result in issue of certificates which are recognized by IGNOU. In terms of Section 65(105)(zzc) of Finance Act, 1994, the service provided to any person by a commercial training or coaching centre in relation to commercial or coaching is taxable. Web10 Apr 2024 · 2. Brief facts are that the Petitioner, a company incorporated under the Companies Act, 1956 had given its commercial premises on leave and license basis to tenants from time to time. Vide Finance Act, 2010, Section 65(105)(zzzz) of the Finance Act, 1994, was amended wherein renting of property was made taxable with effect from 1 …

Finance Act, 1994 - Section 65(105)(zzzzj) - Payment of service …

Webprovisions of Section 65 (90a) read with Section 65 (105)(zzzz) of the Finance Act, 1994 as amended by Sections 75 and 76 of the finance Act, 2010, which levied service tax on … WebEver since the Central Government, vide introduction of Section 65(105)(zzzz) in the Finance Act, 1994, by the Finance Act, 2007, levied service tax on renting of immovable property … fourthrev glassdoor

Service Tax in India - PwC

http://taxindiaupdates.in/section-65-of-finance-act-1994/ Web10 Apr 2024 · 2. Brief facts are that the Petitioner, a company incorporated under the Companies Act, 1956 had given its commercial premises on leave and license basis to … Webaccording to the terms of the sub-clauses of clause (105) of section 65. (2) When for any reason, a taxable service is, prima facie, classifiable under two or more sub-clauses of … fourthrev instructure