SC: Service Tax Not Applicable on Transfer of Title in Immovable Property - 11.11.2025

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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