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Service tax on school building rent

This query is : Resolved 
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(Querist)
10 April 2012 Sir

One of my client is running schools under educational society and it was registered under section 12AA of the Income tax act. The educational society is taking building on rental basis. As a service receiver, is the society liable to pay service tax to the building owner as per the negative list 2012 budget. Kindly clarify it.

With regards
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CA Nikhil Jhanwar

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CA Nikhil Jhanwar (Expert)
11 April 2012 THis present service will fall under 'renting of immovable property'and this is not covered under reverse charge mechanism. So in this case service provider will be liable to pay service tax which will be recovered by him from service receiver i.e. educational society
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CA Kishore Tallam

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CA Kishore Tallam (Expert)
11 April 2012 Yes. As of now, the service provider himself has to pay the service tax irrespective of whether the same is collected from the service receiver or not.
Even as per negative list in Budget 2012 also, this services is not included.
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