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Service tax - rent paid to director

This query is : Resolved 

15 February 2017 Dear Expert,

I am a Director of the Pvt Ltd Co which is a service tax assessee as contractor. I have given my property on rent to the company @ 1.44 lakhs per annum. i.e 12,000 per month which is located at the site 500 km away from my residence.

Service tax is not applicable on me as total rent is not exceeding 10 Lakhs.

1. Is company liable to pay service tax under RCM if the it is used as site office of the company?
2. Does it affect if the said premises is residential and is used for accommodation of the employees and directors when they visit the site.?

15 February 2017 1 Company is not liable to pay service tax under RCM for rental payments.
2 Service tax not applicable on residential property.

15 February 2017 Above case Service tax on Rent not applicable .


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