Renting of premises for residential purposes is not included ...

Residential rental services not taxable unless property is used partly for business purposes, then considered business use.

May 9, 2017

Case Laws Service Tax AT

Renting of premises for residential purposes is not included within the scope and preview of such taxable service, for the reason that such renting is not in connection with business or commerce - However, a deeming fiction has been created that use of immovable property partly for business or commerce and partly for residential or any other purposes should be construed as immovable property for use in course or furtherance of business or commerce - AT

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Renting of premises for residential purposes is not included ...

Residential rental services not taxable unless property is used partly for business purposes, then considered business use.

May 9, 2017

Case Laws Service Tax AT

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