Renting of immovable property

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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?

 

Replies (2)
Since residential property is covered in negative list, no ST will be applicable.

Agree with Mr. Kuldeep.

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