Whether ST applicable for Ganite Quarry land given on lease?

This query is : Resolved 

04 August 2010 Friends,

Whether Service tax is applicable to granite Quarry land given on lease or rent?

the lease amount is Rs 40 lakhs.

Please help me guys..



04 August 2010 Yes, it is liable under ST as renting of immovable property service.

05 August 2010 Thanks Sir, But does quarrying comes under the definition of mining, if yes then is it exempt?


05 August 2010 Yes, it is outside the purview of service tax net. if it is under the definition of mining.



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