If a co. has given building on rent to a govt.organisation then whether co.is supposed to charge service tax?????
CA Parul Saxena (CA) (8459 Points)
17 February 2015If a co. has given building on rent to a govt.organisation then whether co.is supposed to charge service tax?????
Dharmesh
(C.A.)
(47 Points)
Replied 17 February 2015
Dear Parul,
Prima Facie it looks like the service tax Shall be laviable on renting of Building to a Government Oranisation as no exemption is given to the "Goverment organisation" under Negetive list or Mega Exemption list.
However you need to further evaluate the usage of rented building whether it will cover under entry No 9 of Notification 25/2012 produce herebelow for your reference.
Services provided to or by an educational institution in respect of education exempted from service tax, by way of,-
Vikas
(CA)
(1135 Points)
Replied 17 February 2015
In addition to what Dharmesh has stated, the liability to pay Service tax, if any, would arise on such government organization, reverse charge mechanism it not application on renting on immovable property by the Government.
J. K. Ratan
(Compliance Advisor)
(794 Points)
Replied 17 February 2015
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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