https://www.taxtmi.com/caselaws?id=373944 The Tribunal held that service tax liability on co-owners jointly providing taxable service was invalid. They ruled that co-owners should be treated as individuals for tax purposes, not as a single entity. The Tribunal directed the Original Authority to re-calculate the service tax liability for each co-owner separately, leading to the setting aside of penalties imposed on the appellants. The appeals were allowed, and the case was remanded for individual assessment of service tax liability for each co-owner. en-us Mon, 14 Jan 2019 00:00:00 +0530 Wed, 23 Jan 2019 07:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373944 The Tribunal held that service tax liability on co-owners jointly providing taxable service was invalid. They ruled that co-owners should be treated as individuals for tax purposes, not as a single entity. The Tribunal directed the Original Authority to re-calculate the service tax liability for each co-owner separately, leading to the setting aside of penalties imposed on the appellants. The appeals were allowed, and the case was remanded for individual assessment of service tax liability for each co-owner. Case-Laws Service Tax Mon, 14 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373944