https://www.taxtmi.com/caselaws?id=368434 Co-owners of immovable property receiving rent in proportion to their respective shares could not be treated as an association of persons for service tax purposes. The service tax liability had to be examined against the rental income attributable to each co-owner individually, and where each share remained below the small scale exemption threshold, the exemption applied on a separate basis. Joint ownership alone did not justify clubbing the receipts into one taxable value or fastening a combined demand on all co-owners. en-us Tue, 25 Sep 2018 00:00:00 +0530 Tue, 09 Oct 2018 07:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368434 Co-owners of immovable property receiving rent in proportion to their respective shares could not be treated as an association of persons for service tax purposes. The service tax liability had to be examined against the rental income attributable to each co-owner individually, and where each share remained below the small scale exemption threshold, the exemption applied on a separate basis. Joint ownership alone did not justify clubbing the receipts into one taxable value or fastening a combined demand on all co-owners. Case-Laws Service Tax Tue, 25 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368434