Service tax on immovable property

[gaurav bansal]

dear all,

B has taken a residential property having 100 rooms on rent from A. B sublets that property to different persons.There is common kitchen,washing area,entertainment area etc.what is the applicability of service tax betwwn A & B AND between B & different persons.

AI Summary

Service Tax Not Applicable on Residential Property Sublet by Tenant, Confirms Notification No.6/2014-ST Update. A query was raised regarding the applicability of service tax on a residential property with 100 rooms rented by one party (B) from another (A), which B then sublets to various individuals. The consensus among respondents is that service tax is not applicable because the property is used for residential purposes, not commercial. An update referenced Notification No.6/2014-ST, which amends a prior notification, confirming that residential buildings remain outside the service tax scope as long as they are used for their intended purpose.