https://www.taxtmi.com/manuals?id=401 Services by way of renting of a residential dwelling for use as residence are excluded from service tax under the negative list; 'renting' includes permitting occupation or use of immovable property. Residential dwelling excludes hotels, motels, inns, guest houses, lodges, house boats and similar temporary stay places. Predominant non residential or commercial use of a rented house (including hotels or lodges) removes the exemption. Mixed residential and non residential use is assessed under bundled service principles; bona fide reasonable short term family stays remain residential, while frequent short stays by different persons indicate taxable commercial use. en-us Sun, 25 Mar 2012 17:48:00 +0530 Mon, 22 Dec 2014 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=401 Services by way of renting of a residential dwelling for use as residence are excluded from service tax under the negative list; 'renting' includes permitting occupation or use of immovable property. Residential dwelling excludes hotels, motels, inns, guest houses, lodges, house boats and similar temporary stay places. Predominant non residential or commercial use of a rented house (including hotels or lodges) removes the exemption. Mixed residential and non residential use is assessed under bundled service principles; bona fide reasonable short term family stays remain residential, while frequent short stays by different persons indicate taxable commercial use. Manuals Service Tax Sun, 25 Mar 2012 17:48:00 +0530 https://www.taxtmi.com/manuals?id=401