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    <title>2017 (10) TMI 1190 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal held that co-owners jointly renting out property cannot be collectively liable for Service Tax if individual rent amounts received are below the exemption limit. The Tribunal set aside the Service Tax demand, citing previous cases and emphasizing individual tax liability for service providers and recipients. The appeals were allowed, providing consequential relief to the appellants.</description>
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      <title>2017 (10) TMI 1190 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=350035</link>
      <description>The Tribunal held that co-owners jointly renting out property cannot be collectively liable for Service Tax if individual rent amounts received are below the exemption limit. The Tribunal set aside the Service Tax demand, citing previous cases and emphasizing individual tax liability for service providers and recipients. The appeals were allowed, providing consequential relief to the appellants.</description>
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      <pubDate>Fri, 29 Sep 2017 00:00:00 +0530</pubDate>
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