Service tax registration

CA Kshitiz Pathania (Chartered Accountant) (72 Points)

20 January 2014  

Our client is receiving rental income from property situated at noida.

He receives such income in delhi and resides in delhi.

In which state he is required to get registered in service tax? 
Delhi or Noida(UP)?
I think As per Place of Provision Rules, it should get registration in Noida.

Please Clarify