https://www.taxtmi.com/caselaws?id=361983 The Tribunal ruled in favor of the co-owners, holding that each co-owner should be individually assessed for service tax based on their rental income. It emphasized treating co-owners separately for tax purposes and upheld the applicability of the SSI exemption Notification to individual owners. The Tribunal rejected the clubbing of rental income for service tax liability assessment, allowing the co-owners to avail of the SSI exemption. en-us Wed, 30 May 2018 00:00:00 +0530 Mon, 27 May 2019 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361983 The Tribunal ruled in favor of the co-owners, holding that each co-owner should be individually assessed for service tax based on their rental income. It emphasized treating co-owners separately for tax purposes and upheld the applicability of the SSI exemption Notification to individual owners. The Tribunal rejected the clubbing of rental income for service tax liability assessment, allowing the co-owners to avail of the SSI exemption. Case-Laws Service Tax Wed, 30 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361983