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 ?
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.
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