10 December 2008
One of my friend is working as deputy Electrical Engineer in a Karnataka state Government department, their office is rented by private sector. Here my question is Whether the Service Tax is to be payable on Rent by the Government Body, or any exemption is their. coz government body itself occupied & payable one and all same.
11 December 2008
Your question is not clear. Presumably what you want to know is that whether a Goverment body is required to pay service tax on the building occupied by it. Here the provider is private person and recipient is Govt. In my opinion there is no exemption available under Renting of Immovable Property service to Govt.
28 May 2009
Renting of immovable property is taxable only if it is occupied for furtherance of business or commerce. Since Government Department is not doing any business, tax is not applicable, in my opinion.