A service provider is giving their buildings to both business and non business entities. whether Service tax is payable on those cases where the property is given to non business entity.

Till 1.7.2012 renting of immovable property was taxable under section 66 read with sec.65(105)(zzzz) of Finance Act 1994. From 1.7.2012 renting of immovable property is a decalared service under sec 66E whether provided to a business entity or non business entity. services as defined under section 65B(44) is taxable under sec 66B of FA 1994.Declared service is a service under 65B(44). Hence renting of building by the said service provider to a non business entity is a taxable service and service tax is payble for the consideration received for the service.