Rental by library of books

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

25 April 2012 which category of services book rentals received by library liable to service tax?Please provide the information.

CA Nikhil Jhanwar

CA Nikhil Jhanwar (Expert)
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26 April 2012 I think it is not taxable under any category of service because books are not treated as goods so they cannot be classified under 'supply of tangible goods service'

Further it is also not classifiable under çopyright service'as it specifically excludes literary works

Querist : Anonymous

Querist : Anonymous (Querist)

26 April 2012 Thank you very much.

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