Applicability of Service Tax on Wall Rent

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Please guide me whether service tax is applicable on renting of wall for the advertisement purpose????

Replies (6)

i think no bcz it ll b taxble in income tax act under the head other sources.... 

Renting of immovable property is a taxable service u/s 65(105)(zzz) of the Finance Act,1994.

Question is that I am a Advertiser & i have taken a wall on rent on which i am providing theservice of advertisement.

whether i have to pay the service tax on the rent recieved from the company, there is no seperate agreement for the rent & advertisement service.

In case of Advertising Agency Services the sale of space or time for advertisement is taxable w.e.f from 01/05/2006. It seems that the rent for wall will fall under sale of space for advertisement.

In my opinion it is taxable.

To

C.A. Rashi Mam,

Who will pay rent to whom..?

As per the descripttion given by Pankaj More the rent is also paid by the company in addition to advertisement charges and there is one composite agreement for the same. See the quote:

"whether i have to pay the service tax on the rent recieved from the company, there is no seperate agreement for the rent & advertisement service."

why the compny will pay the rent to mr pankaj bcz he had taken the wall on rent from the compny..

compny only gives the wall  on rent to mr pankaj so compny can not charge service tax from him bcz renting of wall for advrtismnt purpose is not a kind of any service, its jst a business of renting...


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