Service tax applicability - debit note

[Guest]

Is service tax applicabe on Debit notes raised for sharing of Rent for use of office space ( on actuals based on area) and other common facilities ( based on specified percentages based on estimated usages)

AI Summary

Clarification on service tax applicability for debit notes related to shared office rent and facilities. Examine transaction nature. A query was raised about the applicability of service tax on debit notes issued for sharing rent for office space and common facilities. The response clarified that the nature of the transaction must be examined to determine tax applicability. It is essential to assess whether the transaction involves subletting or a common tenancy to reach a conclusion.