Services by way of renting of residential dwelling for use as residence

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..... residential dwelling for use as residence Meanings and Definitions: Section 65B (41) renting means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangement .....

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..... ervice is being provided both for residential use and for non-residential use. Taxability of such bundled services has to be determined in terms of the principles laid down in section 66F of the Act. 4.13.3 Would the nature of renting transactions explained in column 1 of the table below be covered in this negative list entry? 1 2 .....

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..... lots houses to its employees and charges a license fee such service would be covered in the negative list entry relating to services provided by government and hence non- taxable. (v) furnished flats given on rent for temporary stay (a few days) such renting as residential dwelling for the bonafide use of a person or his family for a reasonable .....

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