cluping of service tax reg.

[krish supramanian]

Sir,

I am having a big multible complex, containing shops and a kalyana mandabam. I have rented the shops to different persions, and the mandabamhall and dining is Leased to another two persio for nominal rent..

All individuals are filing their own income tax and all are within the limit of service tax.

When calculating the service I am cluping all my rents for service amount. Is necessary to clup all other parties  service income to my  account,

Please clear the view.

AI Summary

Renting is a service: account for service tax on rents you directly receive; indivisible supplies may be taxed before subdivision.
An assessee is liable for service tax on the value of taxable services charged by him; rents and service income must be accounted for only to the extent they are received directly by the assessee. If the rented provision is an indivisible service, the entire value may be treated as taxable before internal subdivision among multiple owners. Attention should be paid to whether tenants provide taxable services from the premises and whether combined receipts exceed applicable exemption thresholds.