Service tax liability for aop

yes AOP is also covered under service tax for their commercial activities

Trasaction shall be liable to ST. However, ensure reverse charge may be applicable on this activity.

Thanks for the reply. To my knowledge "Renting of Immovable Property" is not covered under Reverse Charge Mechanism (RCM). 

The onus to pay Service Tax is on the Service Provider which is AOP in this case.

Kindly let me know if am missing anything here.

Thanks

Regards

CA Vinay