Service tax applicable

This query is : Resolved 

11 May 2013 we are paying 30000 per month as rent for godawn,
in above condition service tax is applicable?
if yes give details.

11 May 2013 TAXABLE. payable by provider of service. not receiver.
Under:
renting of immovable property. 66E(a)

not exempt because only residential property for residential purpose is exempt under negative list 66D

11 May 2013 thanks,




11 May 2013 Are there available any exemptions in respect of renting of immovable property?

11 May 2013 UNDER NOTIFICATION 25/2012

5. Services by a person by way of-
(a) renting of precincts of a religious place meant for general public; or

(b) conduct of any religious ceremony;

9. Services provided TO an educational institution in respect of education exempted from service tax, by way of,-

(a) auxiliary educational services; or
(b) renting of immovable property;

18. 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 a unit of accommodation below rupees 1000 per day or equivalent;



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