https://www.taxtmi.com/caselaws?id=368435 The Tribunal ruled that individual co-owners should not be treated as an association of persons for service tax liability. It held that collecting service tax from one co-owner based on total rent received by all co-owners separately is not supported by law. The Tribunal also found that the rent received by each individual co-owner was below the threshold limit for service tax liability, citing previous decisions in favor of assessees. Additionally, the indivisibility of the property did not affect the levy of service tax, as tax is based on the service provided, not physical ownership. The impugned order was set aside in favor of the appellants. en-us Tue, 25 Sep 2018 00:00:00 +0530 Tue, 09 Oct 2018 07:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368435 The Tribunal ruled that individual co-owners should not be treated as an association of persons for service tax liability. It held that collecting service tax from one co-owner based on total rent received by all co-owners separately is not supported by law. The Tribunal also found that the rent received by each individual co-owner was below the threshold limit for service tax liability, citing previous decisions in favor of assessees. Additionally, the indivisibility of the property did not affect the levy of service tax, as tax is based on the service provided, not physical ownership. The impugned order was set aside in favor of the appellants. Case-Laws Service Tax Tue, 25 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368435