Service tax on renting of immovable property


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Querist : Anonymous

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Querist : Anonymous (Querist)
04 February 2015 Sir,
i have an issue regarding service tax applicability.
Whether Service tax is chargable incase of rent paid by Educational Institution to third party for the premises used?


Thanks in advance

04 February 2015 Yes dear it is treated as normal rent(n not in negative list), hence Service Tax will b applicable.

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Querist : Anonymous

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Querist : Anonymous (Querist)
04 February 2015 sir, but Renting of immovable property to an educational institution is covered under mega exemption list as per notification no. 25/2012 - dated 20/6/2012.
then, how can it taxable under Service tax?

06 October 2021 No. its exempted.


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