https://www.taxtmi.com/forum/issue?id=1067 Whether rent of commercial land attracts service tax depends on the post-construction character of what is let: if the tenant constructs and the letting is of a building or land with structures incidental to use, it falls within the service tax net; if the property remains vacant land within the exclusion, service tax may not apply. The identity of the party who constructs is immaterial; the decisive question is the property's status after construction. en-us Tue, 31 Mar 2009 16:06:26 +0530 Thu, 23 Jan 2025 15:58:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1067 Whether rent of commercial land attracts service tax depends on the post-construction character of what is let: if the tenant constructs and the letting is of a building or land with structures incidental to use, it falls within the service tax net; if the property remains vacant land within the exclusion, service tax may not apply. The identity of the party who constructs is immaterial; the decisive question is the property's status after construction. Discussion-Forum Service Tax Tue, 31 Mar 2009 16:06:26 +0530 https://www.taxtmi.com/forum/issue?id=1067