Service tax on renting by goverment body

Parthraj Parmar (B.Com ARTICLE CA FINAL )   (63 Points)

04 February 2014  

If Goverment Body (Tourism Department) lease out immovable property for using it as a hotel / resort for period of 30 years to a partnership firm will it attract service tax ? 

If yes who will be liable to pay service tax ? Receiver / Provider ?

Thanks in advance for your valuable help ?