https://www.taxtmi.com/caselaws?id=337021 The Tribunal ruled in favor of the appellants in an appeal against a service tax demand for Renting of Immovable Property Services. The appellants, co-owners of a jointly rented property, demonstrated individual ownership shares and rental receipts below the exemption limit. The Tribunal held that co-owners cannot be jointly liable for service tax, upholding the benefit of Notification No. 06/2005-ST. Consequently, the demand for service tax was deemed unsustainable, and the appellants' appeals were allowed with any consequential relief. The judgment emphasizes the importance of individual ownership shares in determining service tax liability on jointly rented properties. en-us Mon, 05 Dec 2016 00:00:00 +0530 Thu, 31 Aug 2017 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337021 The Tribunal ruled in favor of the appellants in an appeal against a service tax demand for Renting of Immovable Property Services. The appellants, co-owners of a jointly rented property, demonstrated individual ownership shares and rental receipts below the exemption limit. The Tribunal held that co-owners cannot be jointly liable for service tax, upholding the benefit of Notification No. 06/2005-ST. Consequently, the demand for service tax was deemed unsustainable, and the appellants' appeals were allowed with any consequential relief. The judgment emphasizes the importance of individual ownership shares in determining service tax liability on jointly rented properties. Case-Laws Service Tax Mon, 05 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337021