SERVICE TAX ON RENT RECEIVED

[VINAY PODDAR]

Dear Sir,

we have given our office premises on rent in FY 2013-14 to till date but unfortunately not charged service tax on rent.

In FY 2016-17 we have noticed the same and paid the service tax liability with interest and penalty as per law.

My question is can we claim service tax pertaining to FY 2013-14 to till date now fm the tenant? Is it any notification for the same?

Please help me.

Thanks & regards

Vinay

AI Summary

Recovery of service tax on rent permitted by raising supplementary invoice where lease agreement states rent is exclusive of tax.
If a rental agreement states rent is exclusive of service tax and tax is chargeable extra, the landlord may raise a supplementary invoice to recover unpaid service tax from the tenant for earlier periods; the contractual tax allocation is the basis for recovery even if the landlord has already paid the liability with interest and penalty. Rule 9 of the Cenvat Credit Rules, 2004 is a cited reference on documents and accounts for tax adjustments.