whether exemption limit of Rs. 10 lacs will be applicable and on above limit of Rs. 10 lacs rental income of individual person service tax to be charged.
In my opinion service tax is applicable now in all cases except renting for some specific purposes (like for religious place for general public, for education etc.). In both the cases you mentioned it should be taxable.
Exemption is available for Rs.10 lakhs and above 10 lakhs service tax is payable. Also please note now deduction of property taxes is allowable from rent for taxable value for service tax.
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