https://www.taxtmi.com/forum/issue?id=497 Premises used as a hospital or nursing home are unlikely to be regarded as "used for accommodation"; operating a hospital is treated as commercial activity. Rental receipts for movable assets (equipment, apparatus, furniture, clinical equipment) installed in the premises are not subject to service tax, and parties should contract separately for premises and movable asset rentals to avoid challenges from artificial allocation. en-us Sat, 11 Aug 2007 15:39:46 +0530 Thu, 23 Jan 2025 15:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=497 Premises used as a hospital or nursing home are unlikely to be regarded as "used for accommodation"; operating a hospital is treated as commercial activity. Rental receipts for movable assets (equipment, apparatus, furniture, clinical equipment) installed in the premises are not subject to service tax, and parties should contract separately for premises and movable asset rentals to avoid challenges from artificial allocation. Discussion-Forum Service Tax Sat, 11 Aug 2007 15:39:46 +0530 https://www.taxtmi.com/forum/issue?id=497