Renting of immovable property

This query is : Resolved 

09 January 2009 Whether service tax will be applicable in case renting of immovable property by a charitable institution?

09 January 2009 In case of renting of immovable properties service tax would be applicable if the let out property is commercial.

10 January 2009 Thanks Parvin...but the Act says renting of immovable property to or by a religious body is excluded.whether religious body includes charitable institution ?


10 January 2009 A charitable trust cannot be treated as a 'religious body' unless it is authorised to be engaged in any religious activity as its main activity. ref:-Taxmann's Service tax 24th edition page 1132. Accordingly if the charitable institution, referred in the query, does not satisfy the condition mentioned above provisions of Service Tax will attract.



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