02 August 2012
Regarding your query, kindly note that service tax on rent can be collected from the rent payer. If you are a service provider, i.e building owner, you are going to collect service tax in the debit note, which means it is borne by the rent payer. If the rent payer is also running a service oriented business, he can avail and set off the same in his output tax.
Service tax is collectable why the question is raised for deducting it?
CAclubindia
