Latest Answer: Hello Muniraj,
Yes, a tenant has to pay service tax as it is declared service. However, there are certain exemptions and condition for it.
Tenant need not to pay service tax when the residence is used for residing but in case for commercial activity the same is covered
However, he or she is not liable to pay service tax unless it exceeds threshold limit of service tax which is 10 Lakhs.
Renting of vacant land is not taxable
Renting of property to educational institution and RBI is also exempted.
