Service Tax on Renting - Mixed Use of Property

3 Pages Posted: 27 Jun 2007

Date Written: June 24, 2007

Abstract

Service tax is imposed on renting of immovable property for use in business or commerce. Residential properties are not subject to tax. This article examines use of residential property partly for business or commerce and service tax implications thereon.

Keywords: service tax, renting, immovable property, residential property

JEL Classification: H25, K34

Suggested Citation

Agrawal, Dinesh Kumar, Service Tax on Renting - Mixed Use of Property (June 24, 2007). Available at SSRN: https://ssrn.com/abstract=996591 or http://dx.doi.org/10.2139/ssrn.996591

Dinesh Kumar Agrawal (Contact Author)

Khaitan & Company ( email )

4th Floor, Meher Chambers, Ballard Estate
R K Marg
Mumbai, Marashtra 400056
India
+91 22 2624 1646 (Phone)

HOME PAGE: mail2dka@gmail.com

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