Commmercial + residential rental income service tax.

Hi Gurus,

I m a Qualified Medical Practisioner. Myself and my mother receives both commercial & residential rental income.

Commercial rental income 19 Lakh /annum (both). Residential Income Rs 10 Lakh (both). & I earn income from my well going Practise Rs.4 Lakh.

Extract :

Myself                                                                                                    

1.a) My commercial rental Income  9.5 Lakh                                           

2.a) My Residential rental Income 5.0 lakh                                         

3. My Practise Income 4.0 Lakh

My Mother 

1.b) My Mother commercial Income Rs 9.5 Lakh

2.b) My Mother Residential Income Rs 5.0 Lakh

My Queries are

1. Should I pay service Tax

2.My mother (58 yrs) eligible for service tax.

Thanks in advance

Dr.Raja.

Replies (1)

Medical practitioner service & resedential rental income comes under  negative list hence are not liable to service tax & the rest commercial rental income since it is less than Rs.10 lacs in the case of yours & your mother it will not be liable to service tax but as per service tax law when the amount of service crosses 9 lacs you should get registration so in the above case you both have to get registered in service tax.

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