Registration unit under Service Tax Act

[SURYAKANT MITHBAVKAR]

We are manfacturing unit registered under Excise and service tax Act. we have one more unit which is closed long back now we decided to let out the same on Rent basis. While receiving the rent we have to charged service tax to that client.

My query is that can we issue service tax Invoice to rented party from our existing registration Unit or we have to register the same unit under service tax Act.

AI Summary

Service tax registration: invoice for rental services may be issued from existing registration if same legal entity.
Service tax invoices for rental of premises must be raised by the owner as the service provider. If the owner is already registered for service tax and the letting falls within the same legal entity and registration, the existing registration can be amended to cover rental services; if the closed unit is a distinct legal or accounting entity, a fresh service tax registration for that unit or its owner is required. Verify ownership and statutory records before deciding amendment versus fresh registration.