Service tax on rental income for joint ownerhip

Hi Gurus,

I and my mom own a commercial complex. the total rent for the financial year is 1200000 (12 lakhs). We are co owners of the property by title and same is said in all the lease/ rental agreements. We do not have any other business providing service. I want to get clarifications for the below:

1. Service tax will be calculated for individual service providers  and hence there will be no service tax payable as we are joint owners. The rental income for each person is 600000 which is well below the exemption limit. Is this understnding correct?

2. What should I do to register myself and my mom as individual service providers in service tax dept?

Thanks in advance,

Raja