I am a transporter having service tax registration in one state as a sole owner , Now I have constructed a commercial property in another state and want to give it on rent .
(a) Can I awail Rs 10 lac exemption in service tax on rent , as a small scale
(b) Shall I have to apply for ammendment in service tax registration with classification and pay service tax on same number in parent state
(C) Or I shall have to go for centralized registration , to whom I shall have to apply and what is the procedure?