Reverse charge

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student
257 Points Joined May 2012

renting of immovable property by govt as a part of support service provided to business entity located in taxable territory,

whether reverse charge mechanism apply???????

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On 11 March 2014 at 11:19 Report
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CA Final Student
137 Points Joined July 2012

As per notifiaction 30/2012, service of renting of immovable property by government to a business entity shall not be taxable under reverse charge. Normal provisions of taxability shall arise, i.e. government as service provider shall be liable to pay service tax.

Although support services by government to business entity are taxable under RCM but certain services, including renting of immovable property, is not covered by RCM. 

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On 11 March 2014 at 13:17
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article assistant
113 Points Joined January 2014

I agree with Rashmi...

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On 11 March 2014 at 14:34
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Audit Executive
711 Points Joined August 2013
Thank you Rashmi, please provide more detailed information with some link.
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On 11 March 2014 at 22:39
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CA Final Student
137 Points Joined July 2012

please find attached a document explaining the same in detail

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On 12 March 2014 at 18:22
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Service Tax Consultant Rourkela Service
3456 Points Joined March 2012

Agree..No RCM on Renting of Immovable Property by Government as support service to business entity.

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On 12 March 2014 at 22:40


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