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service tax on space given on rent for parking purpose

This query is : Resolved 

27 October 2010 hi all
pls suggest, whether service tax is leviable on amount of rent for space(land) which is used for parking purpose. The owner has made a contract with outside party and collect fixed rent from him. Whether owner has to charge service tax on amount of rent.

thanks

27 October 2010 No, on use of land service tax is not applicable.



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