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IS SERVICETAX APPLICABLE IN CASE OF SUBLETTING OF A BUILDING???
Section 65(105)(zzzz) does not talk about ownership of the property. Hence, subletting would also attract service tax provided the premises is let out for use of business or commerce.
Yes, subletting is included in Renting of property.
However, whether service tax is payable on renting or not is itself doubtful after High Courts struck down the provision.
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