Whether ST applicable to Grnaite land lease/rent?

as per my knowledge the service tax is applicable on the same. liability to pay the service tax is on who give the same on lease or rent.

Dear Indudhar,

If you look at the definition of Immovable Property as per section 65 (105)(zzzz), it specifically excludes Vacant land solely used for Mining purposes. Hence, mining activities will not be under the purview of tax on Renting of Immovable Property.

Ganesh.