https://www.taxtmi.com/caselaws?id=368510 The Tribunal held that co-owners of an immovable property renting it out for commercial purposes cannot be treated as a single entity for service tax liability. The Tribunal emphasized that co-owners should be assessed based on their individual shares in the property rather than collectively. The department's argument that service tax should be levied on the total rent without apportioning it based on individual shares was rejected. The Tribunal set aside the demand for service tax on co-owners as a single entity, allowing the appeal and providing consequential relief. en-us Tue, 25 Sep 2018 00:00:00 +0530 Wed, 10 Oct 2018 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368510 The Tribunal held that co-owners of an immovable property renting it out for commercial purposes cannot be treated as a single entity for service tax liability. The Tribunal emphasized that co-owners should be assessed based on their individual shares in the property rather than collectively. The department's argument that service tax should be levied on the total rent without apportioning it based on individual shares was rejected. The Tribunal set aside the demand for service tax on co-owners as a single entity, allowing the appeal and providing consequential relief. Case-Laws Service Tax Tue, 25 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368510