https://www.taxtmi.com/forum/issue?id=107906 The document states that service tax on renting of immovable property is a tax on the provision of the service and the liability to pay rests with the service provider (landlord), not the tenant. It notes that separate owners with distinct inherited interests may claim exemption individually, while jointly operating co owners providing rental services may be treated as an Association of Persons or Body of Individuals and have their turnover clubbed for the small service provider exemption; artificial splitting to avoid tax is vulnerable to challenge. en-us Wed, 28 Jan 2015 22:24:39 +0530 Thu, 23 Jan 2025 15:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107906 The document states that service tax on renting of immovable property is a tax on the provision of the service and the liability to pay rests with the service provider (landlord), not the tenant. It notes that separate owners with distinct inherited interests may claim exemption individually, while jointly operating co owners providing rental services may be treated as an Association of Persons or Body of Individuals and have their turnover clubbed for the small service provider exemption; artificial splitting to avoid tax is vulnerable to challenge. Discussion-Forum Service Tax Wed, 28 Jan 2015 22:24:39 +0530 https://www.taxtmi.com/forum/issue?id=107906