Registration requirement

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namburi satish (Querist)
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02 September 2014 one of my client purchased property and giving on rent and here property is on his name, wife name, and two daughter names ie. owners are 4members here whether to consider them 4 persons or single person to registration for service tax pls give me clarity

Annu Agarwal

Annu Agarwal (Expert)
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02 September 2014 Registration may be sought in name of each owner seperately if following conditions are satisfied:
1.Share of each co-owner should be ascertainable
2.Every Co-owner should show his renting income seperately in its I.T Return as per his definite share.

Otherwise if the share is not ascertainable then single registration should be taken.