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This is simply for the reason that service tax cannot be levied on any tax levied by State or Central Government, hence, if royalty is considered as tax, there is no application of service tax and if otherwise, it may be taxed as renting of immovable property.
The author argues whether service tax on purchase of flats from builders in under construction housing projects should be paid or not.
In this post, we will be talking about Service Tax. We have covered the basic details, tax rates, how and when to make payment, procedure for e-filing Service Tax returns, due dates to file return, Exemptions/ Abatements under Service Tax and list of services and accounting codes.
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