30 April 2009
pls..help me, recently delhi court has been held that service tax is not applicable to lease for business...is it applicable in Andhra pradesh
30 April 2009
The decision of a jurisdictional High Court is binding on the lower authorities, however the authorities in the non jurisdiction can also take help from the other high court and decide the cases on the basis of those decision. You may not levy the service tax on rent in Andhra and can contend before your tax authorities citing this case for non levy of service tax on rent in Andhra Pradesh.