Renting of immovable property

Neethu (CA) (138 Points)

06 February 2014  

Flat owned by A Ltd. is provided on rent to employees of B Ltd. on contract basis. Whether A Ltd. is liable to pay service tax under the head “ Renting of Immovable Property”?. Please note that flat is provided to employees for residential purpose. Is there any case decisions in support of the answer?