Service tax Applicable for Residential Rent

[MUNIRAJ SRINIVASAN]

Dear Sir,

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

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.