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of <h1>Service Tax Exemption for Government-Leased Properties Used for Non-Business Activities Clarified in Circular.</h1> The circular addresses the applicability of service tax on the leasing or renting of buildings to the government. Effective from June 1, 2007, 'renting of immovable property' is taxable if used for business or commerce. However, when such property is used by government offices, like the Central Excise office, for statutory functions rather than business purposes, it is exempt from service tax. The circular clarifies that the nature of the tenant, whether government or private, does not affect the tax liability if the property is not used for business activities.
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