I Have a question that can we collect service tax on property rent in following cases,
1. If the agreement does not cover any express provision over collection of service tax over and above the agreed rent amount.
2. If the agreement has an express provision that "it is agreed by and between the parties hereto that the Licensee shall not be liable to pay any municiple property tax or any other taxes that may be levied by the concerned authorities and/or maintenance and other charges such as non-occupancy charges that may be levied by any authorities."
CAclubindia
