Service tax registration in two states

Anil kUMAR (Prop.) (40 Points)

12 October 2016  

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?