https://www.taxtmi.com/forum/issue?id=3772 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. en-us Wed, 01 Feb 2012 15:36:57 +0530 Thu, 23 Jan 2025 15:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3772 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. Discussion-Forum Service Tax Wed, 01 Feb 2012 15:36:57 +0530 https://www.taxtmi.com/forum/issue?id=3772