26 August 2011
in case a part of airport/civil enclave premises is rented/leased out, the rental/lease charges would not be subsjected to service tax, as the activity of letting out premises is not rendering a service.(vide C.B.E.C. Circular No.80/10/2004ST dated 17/9/2004.)sec 65(105)(zzm)
sir i want to ask whether this circular is relevant .. i mean will renting a part of airport/ civil enclave attract sevice tax?
26 August 2011
service tax on rent is applicable w.e.f 01-06-2007, so the notifications prior to that have got irrelevent in this regard, and ST is appliable