Service Tax Registration help for rent from multiple properties

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  1. IS Kakar

    IS Kakar New Member


    I am trying to register for service tax online for first time and have some doubts regarding the same, so please help me in clearing these doubts.

    The category under which I have to pay service tax is “Rent from Immovable property”. I have two properties from which I get rent one is in new delhi and other one is in gurgaon. Following are my doubts.

    1. In “ Name of the unit” section what do I need to fill, while registering ?

    2. Commissionerate, Range, division is based on where I live (my residence address) or it will be based on the location of the premises from where I get rent ?

    3. What needs to be selected in “Constitution of Applicant”, whether it should be filled “proprietor” or should I fill “Others category” and mention “Individual” ?

    4. What should be Nature of Registration? Do I need to register for “Single premise registration” or have to register for “Centralized registration for more than one premises”.

    5. While submitting the documents to service tax department (copy of pan card, proof of residence, constitution of applicant). Which document do I need to submit for constitution of applicant?

    6. If I opt for service tax certificate to be send to me through online mode or email will that certificate be digitally signed or do I need to take print out of it and again visit service tax office to get it duly signed from service tax officials.

    I, know these are lot many queries to be answered, but any help from the esteemed professionals on this forum would be highly appreciable by a new assesse like me.

  2. Hi Kakar,

    Answers for your queries:

    1. for name of the unit, you can mention your name
    2. If the billing system is centralised at your residence, you can choose the commissionerate, Range, division based on your residence.
    3. Choose 'proprietor' of others category
    4.Centralized registration for more than one premises
    5. No need of consitution for individuals
    6. take the print out and sent it to the service tax office

    For more details, please visit:
    IS Kakar likes this.
  3. IS Kakar

    IS Kakar New Member


    Thanks Mr. Udaya Chandran for your valuable advice. I would like to discuss further on answer no. 4 where as advised by you, I have to opt for centralized registration instead of single premise registration. My query is that at the two premises from where I get rent, I do not have any of my staff at those premises. These premises are simply rented out to the companies who just pay rent to me and more over the electricity bill, telephone bill come in the name of my tenants and not my name so if service tax department asks for some address proof for the two premises then I won’t be able to give it as both electricity and telephone bill come in the name of tenants.

    So instead can’t I just opt for single premise registration (of my residence) because the only job I have to do is to just raise the invoice to collect service tax from my tenants which I will be doing from residence only, so apart from it I don’t have to perform any activity from the two premises which I have given on rent.

    So please advise can I opt for single premise registration of my residence only ?

    There is one more thing I would like to know that is there any specific format in which I need to raise the invoice adhering to the rules of service tax, if answer is yes then please share that format of invoice as well.

    Once again many thanks for your valuable guidance, waiting for the reply from your side.
  4. Hi Kakar,

    In my opinion, you have to opt for 'Centralized registration for more than one premises'. You can use the proof of property tax payment, lease agreement or anything that confirms you are the owner of the property.
  5. There is no specific format for Invoice is prescribed. However, the invoice should contain the following:

    1. Serial Number & Date
    2. Name and Address of both service provider and service receiver
    3. ST registration number of both service provider and service receiver
    4. Description of service
    5. Value of service
    6. Service tax part and Education cess part to be shown separately
  6. IS Kakar

    IS Kakar New Member

    Thanks Mr. Chandran for your prompt replies and valuable advice. Your professionalism is highly commendable.

    I would like to know if you provide professional services apart from your job. In future me or my friends might take your advice regarding the same, even though you are based in chennai and we are here in delhi may be we can work out on something thru emails or other online modes available.
  7. Thanks Mr.Kakar for the appreciation. Yes, I can provide services through emails/online. I'm also writing for blog - you can contact me if needed.
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