https://www.taxtmi.com/forum/issue?id=540 Rent for vacant land is excluded from renting-of-immovable-property taxation only in specified uses such as agriculture or aquaculture. If a lessee constructs a building on vacant land and uses it for commercial purposes, rent received for that land is deemed to be for property used in the course or furtherance of business and is liable to service tax. en-us Thu, 20 Sep 2007 12:50:49 +0530 Thu, 23 Jan 2025 15:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=540 Rent for vacant land is excluded from renting-of-immovable-property taxation only in specified uses such as agriculture or aquaculture. If a lessee constructs a building on vacant land and uses it for commercial purposes, rent received for that land is deemed to be for property used in the course or furtherance of business and is liable to service tax. Discussion-Forum Service Tax Thu, 20 Sep 2007 12:50:49 +0530 https://www.taxtmi.com/forum/issue?id=540