Airport service sec 65 (105)(zzr)


This query is : Resolved 

26 August 2011 in case a part of airport/civil enclave premises is rented/leased out, the rental/lease charges would not be subsjected to service tax, as the activity of letting out premises is not rendering a service.(vide C.B.E.C. Circular No.80/10/2004ST dated 17/9/2004.)sec 65(105)(zzm)

sir i want to ask whether this circular is relevant .. i mean will renting a part of airport/ civil enclave attract sevice tax?

26 August 2011 service tax on rent is applicable w.e.f 01-06-2007, so the notifications prior to that have got irrelevent in this regard, and ST is appliable


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