Is there Service Tax on Trailer rent / Ground rent???
1 Replies
CA dillip
(Head Finance)
(74 Points)
Replied 17 August 2010
Yes service tax will be applicable on ground rent also. The prov is below:
renting of immovable property” includes renting, letting, leasing, licensing or other similar arrangements of immovable property for use in the course or furtherance of business or commerce but does not include —
(i) renting of immovable property by a religious body or to a religious body; or
(ii) renting of immovable property to an educational body, imparting skill or knowledge or lessons on any subject or field, other than a commercial training or coaching centre;
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