Service tax Applicable for Residential Rent

[MUNIRAJ SRINIVASAN]

Dear Sir,

I hereby request you whether Service tax applicable for Residential Purpose rental Service

[MUKUND THAKKAR]

no, service tax applicable

[Mahir S]

Sir,

Services by way of renting of residential dwelling for use as residence has been specifically exempted from payment of the service tax.

[YAGAY andSUN]

Dear Muniraj,

No, there is no provision to levy the tax on Renting of Immovable Properties for residential purpose. However, guest houses, and part usage is not exempted per se.

Regards,

Sameer Malhotra - Consultant

(YAGAY and SUN) - Management, Business, Indirect Tax Consultants)

AI Summary

Residential rent exemption: pure residential tenancy is not subject to service tax, mixed or guest-house use may be taxable. Services by way of renting of residential dwelling for use as residence are exempt from service tax; pure residential tenancy does not attract service tax. Accommodation provided as guest houses or rentals with part commercial use are not automatically exempt and may be taxable.