https://www.taxtmi.com/forum/issue?id=621 Renting of immovable property is taxable when the premises are used in the furtherance of business or commerce. A small service provider threshold exemption exists, but no broader exemption is available. Postal activities performed as sovereign public functions would not amount to business use and thus not attract service tax; however, where postal operations are classified as commercial/business activities (examples cited include speed post, insurance and agency-like services), renting premises to such postal functions is covered by the renting of immovable property service and liable to service tax. en-us Tue, 01 Jan 2008 15:10:32 +0530 Thu, 23 Jan 2025 15:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=621 Renting of immovable property is taxable when the premises are used in the furtherance of business or commerce. A small service provider threshold exemption exists, but no broader exemption is available. Postal activities performed as sovereign public functions would not amount to business use and thus not attract service tax; however, where postal operations are classified as commercial/business activities (examples cited include speed post, insurance and agency-like services), renting premises to such postal functions is covered by the renting of immovable property service and liable to service tax. Discussion-Forum Service Tax Tue, 01 Jan 2008 15:10:32 +0530 https://www.taxtmi.com/forum/issue?id=621