TaxTMI 
TaxTMI 
Sir
PLs give the latest high court decision in this regard.
service tax on co-owned immovable property
11 Jun 2016 
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Co-owned property treated as association of persons may attract service tax unless separate ownership evidenced.
Service tax on rent from co-owned immovable property depends on whether co-owners form an Association of Persons (AOP). The department relies on a CESTAT Mumbai citation and a DGST letter treating jointly held property as one unit; taxpayers counter that separate PANs, bank accounts, registered deeds with defined shares, separate income tax returns, distinct receipts, and co owner wise TDS show no AOP and support individual assessment. (AI Summary)
Service tax on rent from co-owned immovable property depends on whether co-owners form an Association of Persons (AOP). The department relies on a CESTAT Mumbai citation and a DGST letter treating jointly held property as one unit; taxpayers counter that separate PANs, bank accounts, registered deeds with defined shares, separate income tax returns, distinct receipts, and co owner wise TDS show no AOP and support individual assessment. (AI Summary)