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Renting of immovable property

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Querist : Anonymous

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Querist : Anonymous (Querist)
15 February 2014 is leasing & renting one & the same as per service tax definition
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Nikhil Kaushik

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Nikhil Kaushik (Expert)
15 February 2014 yes ...renting includes leasing...
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Nikhil Kaushik

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Nikhil Kaushik (Expert)
15 February 2014 following is the definition of renting:

Renting of immovable property ”includes renting, letting, leasing, licensing or
other similar arrangements of immovable property for use in the course or furtherance of business or commerce
but does not include —

(i) renting of immovable property by a religious body or to a religious body; or

(ii) renting of immovable property to an educational body, imparting skill or knowledge or lessons on any subject or field, other than a commercial tr
aining or coaching centre;
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