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Urgent: renting of cell phone towers on the school building?

This query is : Resolved 
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(Querist)
17 May 2012 A trust, (School) which is delivering secular education, is earning a rental income from the Idea network towers installed at the top floor of the Building and the Idea is also makes payment after deducting TDS.

My question: Is Trust liable to pay service tax or there is any exemption for Trust or otherwise??
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Rajesh Kumar

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Rajesh Kumar (Expert)
17 May 2012 Yes. Service Tax is payable.
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