DCIT, CENTRAL CIRCLE-1, NEW DELHI vs. SAHARA PRIME CITY LTD., LUCKNOW
In the result all the appeals preferred by the Revenue stand dismissed
ITA 6455/DEL/2019[2016-17]Status: DisposedITAT Delhi31 Oct 2023AY 2016-17
Bench: Shri Kul Bharat & Shri M. Balaganesha.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17
Section 14A
levy of service tax, service tax on renting of immovable properties was introduced by the Finance Act, 2007 by inserting clause (zzzz) in section 65(105) of the Finance Act, 1994 with effect from 1st June 2007. However, this levy of service tax was challenged in various writ petitions throughout