https://www.taxtmi.com/article/detailed?id=5647 Whether schooling arrangements attract service tax is considered against Section 66B's charging provision and definition of "service" in Section 65B(44). Renting of immovable property is a declared service under Section 66E and Section 65B(41) defines "renting" broadly to include permitting access, occupation or use; accordingly, schooling arrangements that involve permitting use or occupation of immovable property for consideration may fall within the declared renting service and be chargeable, subject to factual characterisation. en-us Sat, 31 May 2014 11:33:31 +0530 Sat, 31 May 2014 11:33:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5647 Whether schooling arrangements attract service tax is considered against Section 66B's charging provision and definition of "service" in Section 65B(44). Renting of immovable property is a declared service under Section 66E and Section 65B(41) defines "renting" broadly to include permitting access, occupation or use; accordingly, schooling arrangements that involve permitting use or occupation of immovable property for consideration may fall within the declared renting service and be chargeable, subject to factual characterisation. Articles Service Tax Sat, 31 May 2014 11:33:31 +0530 https://www.taxtmi.com/article/detailed?id=5647