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

Service Tax Exemption Confirmed for Residential Rentals; Guest Houses and Mixed-Use Properties May Face Charges. A query was raised about the applicability of service tax on residential rental services. Three responses clarified that service tax is not applicable to renting residential dwellings for use as residences. It was noted that this type of service is specifically exempt from service tax. However, exceptions include guest houses and properties used partially for residential purposes, which may not be exempt.