TaxTMI 
TaxTMI 
Service Tax on rental Income.
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....ervice Tax on rental Income.<br> Query (Issue) Started By: - Neha Bohra Dated:- 15-11-2016 Last Reply Date:- 15-11-2016 Service Tax<br>Got 1 Reply<br>Service Tax<br>Resident of India having 2 properties, One House Property Located at USA let out for Residential purpose and One property located in India Let out for Commercial purpose Whether Rent From both of the property Included in Taxable amou....
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....nt for the purpose of service Tax????? (my observations are 1st if property let out for residential purpose then it would not be included in Taxable turnover(covered in negative list) therefore Only Indian rent is taxable as property given for commercial purpose. 2nd Observation on the basis of place of provision rule if Person providing services more than one location including a location in t....
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....axable territory, its place of provision in taxable territory.) Reply By Ganeshan Kalyani: The Reply: Reply to Query 1: As per rule 5. The place of provision of services provided directly in relation to an immovable property, including services provided in this regard by experts and estate agents, provision of hotel accommodation by a hotel, inn, guest house, club or campsite, by whatever, name....
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.... called, grant of rights to use immovable property, services for carrying out or co-ordination of construction work, including architects or interior decorators, shall be the place where the immovable property is located or intended to be located. In view of the above provison service tax is not applicable on income from property rented at USA . Reply to query 2 : service tax is applicable on r....
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....ental income from property within India .<br> Discussion Forum - Knowledge Sharing ....