Service taz on rents - minors

Sir,
 
Can you please clarify how minor owners of property are treated in regards to Service Tax on Rental income:
 
1. If minors income is clubbed with parent  for IT purposes, will the same apply to Srvice tax also - or can service tax be treated for each owner (Including Minors) seperately for the 10 Lakhs exemption limit.
 
2. Or will minors not be granted the 10 Lakhs exemption and be clubbed with parent? Please try to quote the rule reference for this.
Thank you,

KHALID R. KHAN

 

Replies (2)

There are  no clubbing provisions similar to section 64 in IT Act 1961 in service tax law, at least, till date.

Regards,

get seperate PAN card of minors to avail the exemption, 

when minors have independent income without any help of others, then they can file their return with help of legal guardian. 

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