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SC: Service Tax Not Applicable on Transfer of Title in Immovable Property - (11 Nov 2025)

SERVICE TAX

Supreme Court clarified that the mere transfer of title in immovable property by sale does not constitute a “service” under the Finance Act, 1994. Therefore, such transactions are not subject to service tax and fall outside its scope, confirming that only actual services are taxable.

Tags : SERVICE TAX   IMMOVABLE PROPERTY   FINANCE ACT  

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