Service Tax can be paid on Rent to the Land Lord by a Educational Institution

[Janaki Ramam Vobbilisetty]

Dear Sir,

plz. clarify that it is required to pay service tax to the land lord on the play ground taken on rent by a Educational Institution ?. I seen that under Mega notification Educational Institutions are need not pay Service Tax on immovable property for the property taken as rent.

AI Summary

Service tax on rent: renting a playground to an educational institution remains taxable despite education service exemptions.
The notification exempts specified services to educational institutions (transportation, catering, security/cleaning/house keeping, admission/examination services) but does not exempt the renting or leasing of immovable property; therefore renting a playground to an educational institution is outside the exempt categories and is taxable as renting of immovable property.