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.