https://www.taxtmi.com/caselaws?id=342502 The Tribunal allowed the appeals, granting individual co-owners the benefit of Service Tax exemption under Notification No.6/2005-ST. It held that co-owners were not an association of persons, eligible for separate exemptions based on their proportionate shares of rent. The decision emphasized Service Tax should be based on services provided by each co-owner, not collectively. en-us Fri, 28 Apr 2017 00:00:00 +0530 Tue, 07 Nov 2017 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342502 The Tribunal allowed the appeals, granting individual co-owners the benefit of Service Tax exemption under Notification No.6/2005-ST. It held that co-owners were not an association of persons, eligible for separate exemptions based on their proportionate shares of rent. The decision emphasized Service Tax should be based on services provided by each co-owner, not collectively. Case-Laws Service Tax Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342502