https://www.taxtmi.com/caselaws?id=264122 The Tribunal upheld the decision that co-owners jointly renting out a property should be treated as individual service providers, not an association of persons for service tax liability. The co-owners were found eligible for exemption under notification No. 6/2005-ST for certain years, and penalties under Sections 76 and 78 of the Finance Act, 1994 were not applicable as they had paid their service tax dues proactively. The Tribunal rejected the Revenue's appeal, affirming the co-owners' individual liability and exemption eligibility. en-us Tue, 04 Aug 2015 00:00:00 +0530 Sat, 27 Feb 2016 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264122 The Tribunal upheld the decision that co-owners jointly renting out a property should be treated as individual service providers, not an association of persons for service tax liability. The co-owners were found eligible for exemption under notification No. 6/2005-ST for certain years, and penalties under Sections 76 and 78 of the Finance Act, 1994 were not applicable as they had paid their service tax dues proactively. The Tribunal rejected the Revenue's appeal, affirming the co-owners' individual liability and exemption eligibility. Case-Laws Service Tax Tue, 04 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264122