A school which is registered under societies registration Act is renting a building..will it attract service tax???
what are the provisions of RCM in case of rent
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Service tax
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If the purpose of renting is for commercial purpose and the taxable services provided during the previous year by the school are more than Rs.10 laks it need to collect service tax. It all depends on the purpose for which the building is being rented. IF the building is rented for residential purpose it need not collect service tax
thanku harish
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