Rent on immovable property
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
07 February 2011
Whether service tax is leviable on rent received from immovable property.
Consider the recent judgments on the issue
Consider the recent judgments on the issue
Kumar Babu.G
(Expert)
07 February 2011
RENTING OF IMMOVABLE PROPERTY SERVICE [section 65(105)(zzzz)] applicable w.e.f. 01.06.2007.
“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 —
RENTING OF IMMOVABLE PROPERTY SERVICE [section 65(105)(zzzz)]
(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 training or coaching centre;
“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 —
RENTING OF IMMOVABLE PROPERTY SERVICE [section 65(105)(zzzz)]
(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 training or coaching centre;
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