Need to clarification on service tax registration

[RameshBabu Kari]

If person residing in the state of Telangana and having the proofs in Telangana only. But that person owning the immovable property in Andhra Pradesh, that property given on renting which is leviable under service tax. Under which state we need to get service tax registration ? how to find jurisdiction of such property belongs to ?

[KASTURI SETHI]

You can get yourself registered in Telangana showing registered office in Telangana for Service Tax registration.You can show premises for renting in application form ST-1. Regarding how to find jurisdiction of property, other experts may give advice.

[Himansu Sekhar]

Jurisdiction will be at Andhra Pradesh.

[Ganeshan Kalyani]

In my view he can take registration in Telangana and add immovable property in Andhra Pradesh as additional place of business in service tax certificate.

[Govind Gupta]

i think, registration is required for Telangana as immovable property is situated there and person is making a taxable supply from there as point of sales is location of immovable property, below is the registration related provision:-

22. Persons liable for registration
(1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees:

regards

Govind

[Mr Rao]

Dear querist,

In my view, he has to take S.Tax Registration at Telangana only as he has his business premises or office located there, irrespective of the place where he performs his work/render services as rightly opined by our experts. Regarding jurisdiction of the property it lies with A.P.

AI Summary

Service tax registration: register at the supplier's business address and list remote rented immovable property as additional place of business.
Obtain service tax registration in the State where the supplier's business premises or registered office is located and list the rented immovable property in the other State as an additional place of business on the registration certificate; an alternate view is that jurisdiction for renting immovable property is the State where the property is situated, so registration may be required there based on place-of-supply principles.