https://www.taxtmi.com/caselaws?id=236820 The Appellate Tribunal CESTAT Ahmedabad ruled in a case concerning service tax liability on individuals co-owning and renting out a building. The Tribunal determined that if the rent cheques were received individually by the appellants, they could be considered as individual service providers under the SSI exemption Notification No. 6/2005-ST. As the aggregate value of services provided by each individual did not exceed the threshold limit, the Tribunal granted waiver of pre-deposit of service tax liability, interest, and penalties. The Tribunal stayed recoveries pending the appeal's disposal. en-us Thu, 10 Jan 2013 00:00:00 +0530 Thu, 09 Jan 2014 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236820 The Appellate Tribunal CESTAT Ahmedabad ruled in a case concerning service tax liability on individuals co-owning and renting out a building. The Tribunal determined that if the rent cheques were received individually by the appellants, they could be considered as individual service providers under the SSI exemption Notification No. 6/2005-ST. As the aggregate value of services provided by each individual did not exceed the threshold limit, the Tribunal granted waiver of pre-deposit of service tax liability, interest, and penalties. The Tribunal stayed recoveries pending the appeal's disposal. Case-Laws Service Tax Thu, 10 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236820