Rent reciever-service tax registration doubts for filling online

[Asked by Guest]

I want to register for service tax (As i recieve rents ,house owner),So please help me in filling the online application.

For creating the username and password i have doubts in filling :
Name of the Unit :
Designation :
In the form ST-1:
Constitution of applicant:
Government department Type
Name of trustee/Proprietor/HUF:
Category of registrant:
Nature of registration:
Description of taxable services provided or to be provided by the applicant:
Range:

[KASTURI SETHI]

1. Fill name of your firm

2. Fill up Prop., M.D. Manager/ or designation of authorised person in the firm

3 Constitution Partnership, Proprietorship, Ltd Coo. or Private Ltd.

4. category Service Provider or Service Receiver

5.Nature Centralised Registration or Single

6. Name of service to be filled

7. Range Official address of Range Office under which Range your area falls. It can be located on internet.

[Ganeshan Kalyani]

Thanks Sri Kasturi Sir for detailed reply.

Respected Sir,

Thank you for giving the valuable information I have given my property for RENT and I Recieve rent from tenant and but from your answers it seems the answers are related to firm. Can you please look into the answers,

Fill name of your firm : CAN I WRITE MY NAME
Designation : ??
Constitution: PROPREITORSHIP
Category sERVICE PROVIDER
Nature SINGLE
Description of taxable services : RENT OF IMMOVABLE PROPERTY

Thank you very much Sir,

K.Venkat

[KASTURI SETHI]

No Service Tax on renting of residential house. If residential house is used for commerce/business purpose i.e Doctor's clinic, Advocate, C.A, Architect etc. These work from home.

You are also eligible for threshold exemption limit of ₹ 10 lakhs. If residence is used for business. It appears to me that are exempted on above grounds.

If you want to apply for registration, you can write your name against serial no.1 Write Owner against serial no.2

Thank you very much sir

[Ganeshan Kalyani]

Sir, I totally agree with the views submitted by Sri Kasturi Sir. The purpose is not mentioned by the query, hence he should consider the same before arriving at a conclusion. Thanks.

Yes Sir,its a mistake from myside that i didnt mention the purpose for giving property on rent,"Given for RENT -EDUCATIONAL IIT COACHING CENTER" and the rent exceeds 10lakhs per annum.

Constitution of applicant: ??
Government department Type ??
Category of registrant: sERVICE PROVIDER
Description of taxable services provided or to be provided by the applicant: RENT OF IMMOVABLE PROPERTY

Please cross check for the above mentioned questions sir.

Thank you very much for spending your valuable time in helping me to fill the registration form.

[KASTURI SETHI]

Constituent of the applicant Proprietorship or partnership

Govt. department Tick No X

Dear Sir,
Thank you for providing the detailed information.
I have given the premises "A" for rent and staying at premises "B" .
Under Identification of business requiring registration:
Address of the applicant: what should i fill A or B

Address of premises for which registration is sought: what should i fill A or B

Thanking you
Venkat

[KASTURI SETHI]

Address of the applicant B

Address of premises for which registration is sought : A

Dear Sir,

I have proceeded with your comments but department has SENTBACK ST1 with remarks as :

"Address of the applicant not matching with address of premises for
which registration is sought.The address for registration should not
be the premises which is given on Rent"

Thanks

K.venkat

[KASTURI SETHI]

You have committed mistake while filling up form. First floor, second floor or ground floor should have been mentioned. You have mentioned same house no for both. Same address for both cannot be. Premises to be registered for business and residential premises cannot be same.

Dear Sir,

The premises where i reside is entirely different.I doesnot reside in the presmises which i have given for rent.

Thanks.

[KASTURI SETHI]

Can you email returned ST-1 with remarks on it ? My email ID is in my profile.

Dear Sir,

I have forwarded the ST-1 form to your email.

Thanks

[Ganeshan Kalyani]

Sir, the data need to be filled up carefully . The data filled and the document supporting should match . Thanks.

Dear Sir,

I would like to share my experience in getting the ST-2,

I have given the premises "A" for rent and staying at premises "B" .

Address of the applicant: IT SHOULD BE "B"
Address of premises for which registration is sought: IT SHOULD BE "B"

Anyhow ST-2 is issued after making the above changes by sentback ST-1.

Thanks for helping me Sir.

K.Venkat

[KASTURI SETHI]

Sh.K. Venkat Ji,

ST-2 has been issied. It is O.K.. Now close the chapter for the time being. After sometime apply for amendment in ST-2. Both cannot be 'B'. May be problem in the system or may be a new official dealing with the system

[KASTURI SETHI]

Read "ST-2 has been issued."Spelling mistake occured.

Dear Sir,

There is a same case which is similar around 4 years back.I am providing the link below.

http://www.caclubindia.com/forum/questions-about-service-tax-online-registration-191376.asp

Thanks,

K.Venkat

AI Summary

Taxability of rent: renting for business use can attract registration and service-tax obligations after threshold considerations.
Registration guidance for a rent-receiving owner: provide owner's name and designation, select constitution as Proprietorship/Partnership, category as Service Provider, nature as Single or Centralised, and describe the service as rent of immovable property; give the official Range office. Rent is taxable when the premises are used for business or professional purposes but not for pure residential use, subject to the statutory threshold exemption. Address fields must match supporting documents: the applicant's address should be the owner's usual address and the premises address should specify the rented unit (including floor/unit) to avoid returned ST-1 filings; ST-2 may be amended later if required.