St applicable?

Yes, ST is applicable, as there is no specific exemption for renting of building or property to a govt or govt body

Renting of immovable property is a declared service under Service tax and renting of property other than for use as residential dwelling is taxable. However, if this is the only service being rendered and the rent received in the year is less than Rs. 10 lakhs, small service provider exemption can be availed. In that case, Service tax shall only be payable once the taxable Service turnover i.e. the rent crosses Rs. 10 lakhs. Thereafter, Service tax shall be chargeable on every Ruppee of rent received/receivable. Hope the same clarifies.

Renting of immovable property is a declared service under Service tax and renting of property other than for use as residential dwelling is taxable. However, if this is the only service being rendered and the rent received in the year is less than Rs. 10 lakhs, small service provider exemption can be availed. In that case, Service tax shall only be payable once the taxable Service turnover i.e. the rent crosses Rs. 10 lakhs. Thereafter, Service tax shall be chargeable on every Ruppee of rent received/receivable. Hope the same clarifies.

Renting of immovable property is a declared service under Service tax and renting of property other than for use as residential dwelling is taxable. However, if this is the only service being rendered and the rent received in the year is less than Rs. 10 lakhs, small service provider exemption can be availed. In that case, Service tax shall only be payable once the taxable Service turnover i.e. the rent crosses Rs. 10 lakhs. Thereafter, Service tax shall be chargeable on every Ruppee of rent received/receivable. Hope the same clarifies.