Service tax on renting by goverment body

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Parthraj Parmar

B.Com ARTICLE CA FINAL

63 Points Joined March 2009

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 ?

Replies (1)

Manoj Chaitanya Varma

61 Points Joined August 2011

Rent includes lease also.

service tax is applicable and to be paid by the service provider, which he will collect from the revceiver...so directly service provider is liable to pay,but indirectly service receiver is paying.