Service tax for recipient and provider also

satya (Executive Excise) (1839 Points)

05 April 2012  

Dear Experts,

Presently we are having a ST2 on GTA as a recipient, now we want to give some area our admin building for Rent which is in state capital, (rent 10k PM  only).

let me clarify the following doubts;

1) We want to take "Renting of Immovable Property service" or we comes under exempted ? (10K*12=120000)?

2) How to calculate exemption amount ? inclusive of recepient amount or only provider amount? 

3) if we want to take separate Registration ?