https://www.taxtmi.com/article/detailed?id=5159 Service tax on commercial renting is an indirect levy on the commercial activity of occupying premises, not on the property; accordingly the economic burden is generally borne by the tenant and lessors may recover the tax from tenants unless the lease shows a contrary intention. Disputes hinge on contract wording, tenants' CENVAT eligibility, and the distinction between property outgoings and activity based levies. Adoption of reverse charge on tenants is advocated to improve collection and CENVAT administration. en-us Mon, 17 Jun 2013 17:10:32 +0530 Mon, 17 Jun 2013 17:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5159 Service tax on commercial renting is an indirect levy on the commercial activity of occupying premises, not on the property; accordingly the economic burden is generally borne by the tenant and lessors may recover the tax from tenants unless the lease shows a contrary intention. Disputes hinge on contract wording, tenants' CENVAT eligibility, and the distinction between property outgoings and activity based levies. Adoption of reverse charge on tenants is advocated to improve collection and CENVAT administration. Articles Service Tax Mon, 17 Jun 2013 17:10:32 +0530 https://www.taxtmi.com/article/detailed?id=5159