https://www.taxtmi.com/caselaws?id=349652 The Tribunal held that co-owners of a property cannot be jointly liable for Service Tax under renting of immovable property services. The demand of Service Tax against the appellants was found unsustainable as they had paid tax exceeding the exemption limit for certain years voluntarily. The decision emphasized individual liability based on ownership and rental receipts, setting aside the demand and penalties. The appeals were allowed with consequential relief, highlighting that co-owners are not collectively responsible for Service Tax, aligning with legal provisions and precedents. en-us Fri, 29 Sep 2017 00:00:00 +0530 Mon, 23 Oct 2017 08:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349652 The Tribunal held that co-owners of a property cannot be jointly liable for Service Tax under renting of immovable property services. The demand of Service Tax against the appellants was found unsustainable as they had paid tax exceeding the exemption limit for certain years voluntarily. The decision emphasized individual liability based on ownership and rental receipts, setting aside the demand and penalties. The appeals were allowed with consequential relief, highlighting that co-owners are not collectively responsible for Service Tax, aligning with legal provisions and precedents. Case-Laws Service Tax Fri, 29 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349652