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Taxability on renting auditorium of the company

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(Querist)
02 July 2015 Can anyone explain the taxability on renting Co's Auditorium(which is not a commercial/Residential)

-Who has to pay-Recipient/Provider
-Any Abatement/RCM
-Whether Notif.No-26/2012(6)applies
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
02 July 2015 1 Service provider has to pay.
2 No abatement, can claim cenvat credit.
3 That notification not applicable.

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