service tax on rent

Certainly a seevice provider can not be held liable for service provided by any one else. Hence I feel, each of the co-owners will be liable to pay tax on the amount of rent received by them, subject however to the eligibility of the owner to exemption of Rs. 8 lac. The arrangement should be reflected in the rent agreement itself. There are litigations going on in various courts as to whether letting immovable property is service at all and is exigible to service tax. We have to wait for the final verdict.

Now as per ur reply , the co-owners given in question are not liable to pay service tax as their share donot exceed Rs. 8 lakhs, individualy. So the whole matter is exempt from service tax. Please reply.

This limit of Rs. 8L is for receipt against all taxable services rendered by the service provider for both the current year as well as for the previous year. If the service provider does not have any other taxable receipt, the receipt is exempt.

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