Service Tax on Commercial Rent

Ashish Goyal (Audit - Senior Exec) (27 Points)

05 March 2010  


Urgent clarification on the applicability of service tax on commercial rent. Kindly request you to help.

-Mr.A (as an individual) the lessor of an immovable property, lets out the property for commercial purpose. Should he charge service tax on the rent receivable?

-Would it make a difference if the lessor is A Pvt Ltd (and not an individual)?

-Is there any limit above which only ST is to be charged?