https://www.taxtmi.com/caselaws?id=368593 The case involved whether co-owners of a commercial complex could individually avail the threshold exemption for service tax liability. The issue was whether rental income received by each co-owner based on their share in the property could be clubbed together for service tax assessment. The tribunal found merit in the appellant's argument, citing previous decisions. It clarified that each co-owner can receive rent in proportion to their share without being considered an association of persons for service tax purposes. The appeal was allowed, setting aside the tax liability and granting consequential relief in accordance with the law. en-us Mon, 01 Oct 2018 00:00:00 +0530 Thu, 11 Oct 2018 09:12:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368593 The case involved whether co-owners of a commercial complex could individually avail the threshold exemption for service tax liability. The issue was whether rental income received by each co-owner based on their share in the property could be clubbed together for service tax assessment. The tribunal found merit in the appellant's argument, citing previous decisions. It clarified that each co-owner can receive rent in proportion to their share without being considered an association of persons for service tax purposes. The appeal was allowed, setting aside the tax liability and granting consequential relief in accordance with the law. Case-Laws Service Tax Mon, 01 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368593