Subletting of immovable property

This query is : Resolved 

31 December 2012 Is service tax appplicable on Rent from Immovable properperty by sub letting it.??

If yes then under which section the Assessee must get registered..??

Thanks in Advance.


31 December 2012 Sub Letting has not been defined separately in the Act. It is Inclusve Defination. Letting Includes Subletting. Hence the Service Tax will be Applicable. Also As All the services are taxed under the same head there is no need to distinguish one service from other

08 January 2013 Renting is specified as a declared service and with specific service categories now notified for service tax registration, you can take registration under renting of immovable property service.




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