Urgent service tax query

Hi friend, The following service is exempt from Service Tax: ( as per Mega exemption notification) Services by way of renting of a hotel, inn, guest house, club, campsite or other commercial places meant for residential or lodging purposes, having declared tariff of aunit of accommodation below rupees one thousand per day or equivalent; “residential complex” means any complex comprising of a building or buildings, having more than one single residential unit. But I need some more information to conclude this case. Thanks

Dear Preeti,

 

Since it is a residential property, the same is not chargeable to service tax and as such is exempt..

 

Should you have any further doubts, please feel free to ask.

Dear Preeti,

Kindly refer to Clause (m) of Section 66D (Negative List) which include 'services by way of renting of residential dwelling for use as residence'.

The flats in an apartments are residential dwellings. And if the same is used exclusively for the purpose of residence, then there is no service tax on the same irrespective of amout of rent, as it is outside the scope of charging section.

Regards,

Manoj Agarwal

Although it is covered under section 66 d negative list, but as per declared services 66 E if immovable property let it for guests house then ASOHK ANSWER IS CORRECT, ref- guidancestors notes - declared services

Refer guidance note- 6 declared services

Yup I m agree with all the answers.

nice knowledge sharing

 we paid  labour payment to Mathadi kamgar sangathana. we register privte copany . we have to pay service tax under cluse Manpowe servies Pl explain?

 

Sameer

Agreed with Mr. Manoj Aggarwal

Hi

Can some one please elaborate more on how shops and banquets can be used for residential purposes, and rent received from them won't come under service tax ambit, as mentioned in the first query as posted by Ms. Preeti.

Thanks