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Applicability of service tax on building rent

This query is : Resolved 
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(Querist)
19 February 2015
Kindly advise whether the building given to a company on rent for its staff residential purose will attract service tax or not? The building may belong to an individual or the individual has also taken on rent for this purpose.

Regards,
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Rajesh Sharma

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Rajesh Sharma (Expert)
21 February 2015 Hi Dhirendra,

As per Clause 'm' of Section 66D service by way of renting of residential dwelling for use as residence is covered under the Negative list.

Irrespective of the 'lessee' i.e. corporate or non corporate the service tax is not applicable. However, it is advisable to specifically mention in the lease/rent agreement that it is for residential purpose and no other use is permissible.
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