Service tax - saving

There is a Three Floor appartment owned by an individual which are rental properties.

To save service tax can we do any one of the following methods

1) Register the first floor of the property in husband name and rest two floors in the wife name, so that the income is also splitted - Is this possible ?

2) Register the first floor of the property in the name of the minor child and the rest in one of the parents name  - Is this possible ?

Is there any other avoid service tax on rental income ?