Renting of immovable property service - Liability of Appellant...

Renting of immovable property service - Liability of Appellant (Partnership Firm) is liable to discharge service tax on property jointly owned by parents of the Appellant Firm - benefit of SSI Exemption - The tribunal held that each individual co-owner should be treated as a separate service provider for renting out their share of the property. Therefore, if the rent received by an individual does not exceed the threshold limit, they are not liable to pay service tax.