One of my client is providing following services.
1.he has taken house property on rent and has subletted the same property
2.manpower recruing agency
3. works contract.
However he has registered for services Manpower recruting agency,works contract,site preparation.
He did not registered for renting of immovable property.
Now the question is under what category we have to pay service tax for service tax collected on renting of immovable propery or should we register for renting of immovable property.
Please suggest