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    <title>Renting of immovable property</title>
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    <description>Determination of service tax registration and liability for rented immovable property in multiple individual names depends on whether the co owners operate under a single tenancy agreement and pooled management or act independently. If co owners deal separately (distinct agreements, receipts, TDS and property tax), each must register and is eligible for small scale exemption on a person wise basis; if managed and let under a common agreement with pooled receipts and single identification, registration and liability should be consolidated under the contractual supplier.</description>
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      <description>Determination of service tax registration and liability for rented immovable property in multiple individual names depends on whether the co owners operate under a single tenancy agreement and pooled management or act independently. If co owners deal separately (distinct agreements, receipts, TDS and property tax), each must register and is eligible for small scale exemption on a person wise basis; if managed and let under a common agreement with pooled receipts and single identification, registration and liability should be consolidated under the contractual supplier.</description>
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