Applicability of service tax on renting of space

This query is : Resolved

Akram Basha (Querist)
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14 May 2008 Hi,

I need a clarification whether service tax is charged on the rental income for hiring of space in supermarkets for promotional activities. If so, what is the date of applicability???

Regards,

Akram

Hari Venkata Ramana

Hari Venkata Ramana (Expert)
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15 May 2008 Space in super market is part and parcel of itself. When u are letting out super market service tax will apply. Since this is within the campus of a super market the entire area is to be treated for taxable purpose. Accordingly Service Tax will apply on renting of hiring of space also. However it space alone is let out it will come under vacant land and service tax is not applicable.