https://www.taxtmi.com/forum/issue?id=108273 The issue is whether co owners renting common property are jointly liable or may be treated as individual providers for claiming the Notification No. 6/2005 ST exemption. Where title and receipts are in each owner's name, tribunals have applied the rule that aggregate value is the measure for threshold analysis but individuals who receive rent separately can be regarded as individual providers for the small service provider exemption, affecting registration and pre deposit compliance. en-us Tue, 17 Mar 2015 18:00:55 +0530 Thu, 23 Jan 2025 15:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108273 The issue is whether co owners renting common property are jointly liable or may be treated as individual providers for claiming the Notification No. 6/2005 ST exemption. Where title and receipts are in each owner's name, tribunals have applied the rule that aggregate value is the measure for threshold analysis but individuals who receive rent separately can be regarded as individual providers for the small service provider exemption, affecting registration and pre deposit compliance. Discussion-Forum Service Tax Tue, 17 Mar 2015 18:00:55 +0530 https://www.taxtmi.com/forum/issue?id=108273