https://www.taxtmi.com/caselaws?id=338405 The Tribunal ruled in favor of the respondents in appeals by Revenue concerning Service tax evasion. Revenue alleged non-registration for Service tax due to jointly owned property rented out by the respondents. The Tribunal held that the respondents did not form an association of persons as each received rent individually, emphasizing the requirement of an agreement to establish such an association. As no such agreement existed, the appeals by Revenue were dismissed, granting consequential relief to the respondents. en-us Fri, 23 Dec 2016 00:00:00 +0530 Tue, 29 Aug 2017 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338405 The Tribunal ruled in favor of the respondents in appeals by Revenue concerning Service tax evasion. Revenue alleged non-registration for Service tax due to jointly owned property rented out by the respondents. The Tribunal held that the respondents did not form an association of persons as each received rent individually, emphasizing the requirement of an agreement to establish such an association. As no such agreement existed, the appeals by Revenue were dismissed, granting consequential relief to the respondents. Case-Laws Service Tax Fri, 23 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338405