Service tax on rent

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

04 December 2013 I am practising chartered accountant coming within the ambit of service tax. I am paying service tax collected on my professional income only. I am getting rent from residental property.Is service tax applicable on rent received at the rate of Rs.10,000/month.

CA DHEERAJ

CA DHEERAJ (Expert)
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06 December 2013 if a person provide any service and such service mention in u/s 66D negative list of service tax
then such act not apply on the person

section 66D negative List point no. 15

Services by way of renting of residential dwelling for use as residence

‘Renting’ has been defined in section 65B of Finance Act, 1994 as ”allowing, permitting or granting access, entry, occupation, usage or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or othersimilar arrangements in respect of immovable property”.

Residential dwelling’ means residential accommodation, but does not include hotel, motel, inn, guest house, camp-site, lodge, house boat, or like places meant for temporary stay.”

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