Service tax on furniture & fixtures

This query is : Resolved 

20 October 2009 We have rented premises, the tenant has provided furniture & fixture, now is charging service tax for the furniture & fixtures, i need a clarification whether service tax is applicable on rented furniture & fixtures

20 October 2009 Yes, it is applicable if the tranfer of ownership is not transferred to you.

20 October 2009 It is not clear from the query, in which category tax has been charged.

Supply of tangible goods:
Service tax is not applicable in case of transfer of possession and control.

Since, in the case of furniture & fixtures, posession and control will invariably be transfered, service tax can not be chaged.

Renting of immovable property:
It can be charged by the landlord only, following the recent judgement of the Hon'ble High Court of Delhi.




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