Faraskhana Service to Election Commission

[Kishor Deshpande]

My client has provided faraskhana services as well as computers, tables, chairs, and other items required by election commission to hold the General Election of Lok Sabha 2009 on rental basis. All the items billed to Election Commission by raising bills on District Collector / Mamlatdar. Whether the decision given by Delhi and other Tribunals in case of India Trade Promotion Organisation exempting the rent paid by Election Commission during the election process does not attract the levying of service tax. Here the client has provided only movable things to the Election Commission as per their requisite orders and specified the rate of rent payable by them. Please guide in the matter. Kishor Deshpande.

AI Summary

Service Tax Applicability on Rentals for 2009 Elections: Movable vs. Immovable Property Clarification Needed A client provided movable items like computers, tables, and chairs to the Election Commission for the Lok Sabha 2009 elections on a rental basis, billing through the District Collector or Mamlatdar. The query seeks clarity on whether service tax applies, referencing a case where the India Trade Promotion Organisation was exempted from such tax. The response clarifies that the issue involves both movable and immovable property rentals and suggests that the ITPO case may not be applicable. A detailed examination of the facts is necessary to provide a conclusive answer.