05 September 2011
I HAVE LET OUT A OFFICE PREMISES TO EMPLOYEES PROVIDENT FUND ORGANISATION WHICH IS NOT A COMMERCIAL CONCERN, I SEEK YOUR EXPERTS ADVISE WHETHER SERVICE TAX IS APPLICABLE ON RENT RECEIVED BY ME FROM EMPLOYEES PROVIDENT FUND.
05 September 2011
Concept of 'commercial' is done away with. Now ,services provided by "any person" to any other "person" comes under the purview of service tax. So, service tax provisions attracts in the cited issue subject to the threshold limit etc.
06 September 2011
Sir, Renting of Immovable properties for use in the course of furtherance of business or commerce. Employees Provident Fund Organisation is not doing any business and it is an organisation of The Ministry of Labour Govt. of India, in this particular case please confirm whether service tax is applicable and if applicable from which date.