Tax on rental services: some questions, concerns

Equitable taxation demands that all incomes should be taxed irrespective of the sector from which they are earned. True, many sectors are yet to be brought into tax net of the country. It is also a fact that tax on "rental of real estate" has been tapped as a new source of revenue by the provincial government, although such an income is already burdened with Federal Revenue tax according to slab rate ranging up to 35% of the total amount.
It is also clarified that a memorandum of understanding has been reached of all the tax collectors that there existed a need of mutual understanding of different areas that were/are taxed. This is a good and commendable stop. And this will avoid overstepping by other, praiseworthy. The newly enforced sales tax on rental services is effective from July 1, 2015. There is however misconception between (i) rent and (ii) rent with service.
It is said that rent is service that is provided by the owner of a real estate, "rented out as a service". This is unfair enlargement meaning of rent. It is the amount of money paid or due for the use of another's property and does not amount to services at all. Distinction has to be drawn. Following examples may illustrate and explain the notions.
1) First example is (i) furnished accommodation and (ii) semi-furnished accommodation (iii) unfurnished accommodation that are given on hire/rent etc. Here the element of hire and rent is to be segregated. Where former comes under the definition of 'service' and later is the amount due for a period it occupied by the tenant subject to terms and conditions as specifically laid down in the agreement of rent. Undoubtedly, if the office/property is completely furnished with furniture, tube lights, geezer, lift; servicemen, chowkidar, then such portion attributable to such a source ranks for services, and other portion paid to owner of property amount s to rent only.
Similarly, buildings' apartments with facility of electric lift etc, come under the grab of services but to a restricted amount only. Unfurnished accommodation is only a rent and not services of hire. Regarding a car/van when given with facility of 'chauffeur' and stay facility provided during road journey included in the package shall rank for 'services' proportionately. But if a car is given to someone on deposit of amount, copy of NIC, guarantee etc, it is purely a rent amount. In other words it is pari passu "SALE".
The authorities concerned introducing a new area picked up for tax purpose should therefore be more cautious, more responsible, more careful in defining the meanings of "rent" and "hire". This will save time, energy and shall meet the end of justice, equity and fair play. We hope and pray that still untapped areas are also put to broaden the tax net rather to focus on already areas which are heavily burdened.