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Service tax registration for "renting of immovable property"

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Salim Khan

Others

21 Points Posted on 30 March 2014

Hi Service Tax Gurus,

I am trying to register with Serivce Tax dept for service tax that is applicable under "Renting of immovable property services". I am receiving rent from three commericial properties that have leased out. The gross income is more than Rs. 10 lakhs. I will be registering ST-1 with service as "Renting of immovable property services"

Please help me with the following queries

1) Do I need to enter the address details of all three commerical properites in any form ST-1 or any other form?

2) in ST-1 form I will be entering Consitution of Business as "Proprietorship". Is this correct?

3) in ST-1 form "Nature of Registration" should I select "Single Premise" or "Centralize Registration for more than One premises"

Thanks a lot in advance.

Salim

Replies (1)

Arvind Sharma

ACA

1090 Points Posted on 30 March 2014

1. No detail wrt property let out required.

2. If you are doing you job alone in your name (i.e. Not Partner), then yes, you has to chose Proprietorship and in place of PAN, provide your PAN.

3. Select "Single Premise" if you are billing from one address.

In addtion, for Service Tax Registration, you will required, Property Conveyance Deed for address you are using as place of business and PAN card and Undertaking that you has to submit with ST-1 (Online) for getting ST-2.