Pl. let me know what is the defination of the rent for ascertaining the rent amount and calculating service tax thereon.
Landloard has received consideration from the tanent under the different aggrement out of which aprox Rs. 500,000/- given by the tanent under the rent agreemnt, Rs. 2,00,000/- given by tanent under service charge provide maintenance agreement and Rs. 2,00,000/- given by the tanent under the building taxes agreement , So during the year landloard has received Rs. 9,00,000/- from the tanents. And tanant has deducted TDS @ 15.45% (TDS rate on rent as per Income Tax Act)
So in the above mentioned situation wheather the landloard is liable to collect the service tax and paid to the government, pl reply in relation to the execuation of different aggrement.
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