Is service tax payable for rental income of Individual/partners on residential rents or commercial rent receipts?
Yes, ST is payable as the property immovable(assumed)......for details see Sec 65(105)(zzzz)ihttps://www.servicetaxonline.com/content.php?id=215s
Service Tax on Rental Income received by letting out property used for the purpose of Residence is fully exempted from the levy of service tax
Refer: https://www.charteredclub.com/service-tax-on-rent-1/
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