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Service Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Renting of premises for residential purposes is not included ...

Service Tax

May 9, 2017

Renting of premises for residential purposes is not included within the scope and preview of such taxable service, for the reason that such renting is not in connection with business or commerce - However, a deeming fiction has been created that use of immovable property partly for business or commerce and partly for residential or any other purposes should be construed as immovable property for use in course or furtherance of business or commerce - AT

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