Service tax on amenities

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Querist : Anonymous

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Querist : Anonymous (Querist)
31 December 2011 Whether service tax is applicable on

i) rent received under leave and licence agreement and
ii) amenities provided alongwith the business place such as

furniture and fixture

Electricity?

Two separate agreements are prepared
i) Leave and licence agreement made for business premises and

II second for amenities provided.

31 December 2011 i)Service tax is applicable to rent received under leave and licence agreement provided the property is used for the furtherance of business or commerce.


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