Service tax for recipient and provider also

Dear Experts,

Presently we are having a ST2 on GTA as a recipient, now we want to give some area our admin building for Rent which is in state capital, (rent 10k PM  only).

let me clarify the following doubts;

1) We want to take "Renting of Immovable Property service" or we comes under exempted ? (10K*12=120000)?

2) How to calculate exemption amount ? inclusive of recepient amount or only provider amount? 

3) if we want to take separate Registration ?

 

Replies (3)

Dear Satya,

For calculation exemption limit, reverse charge should not be included. If you are providing only that service, i think you will be exempted from service tax. 

Dear Saikiran,

Thanks for your reply.

I am also thinking like that, but having little bit doubt!

Payment under rever mechanism is input service tax and collecting service tax for providing servce is ouput service tax. 

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