Service tax on residential rent

anish (Querist) 28 April 2011 This query is : Resolved
Sir
is service tax applicable on rental income derived from a residential property given on leave & license basis for residential use only by an individual ?

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R.Ramachandran (Expert) 28 April 2011
Service tax on renting of immovable property is applicable only when it is rented for commercial purposes. Therefore, when a residence is let out for residential use of an individual, service tax would not get attracted.