Income tax individual having income from renting of immovabl

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Individual having a total income of Rs.1200000/- P.A. consisting of income from rental of immovable property from partnership firm Rs.700000/- P.A. and Rs.500000/- from other business income.

Here I am having querry that individual has to pay service tax /not have to pay service tax on Rs.700000/- the income received from partnership firm.

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As per Your Case service tax is not liable for service tax


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