https://www.taxtmi.com/caselaws?id=375235 Joint ownership of immovable property and receipt of rent in definite, ascertainable shares does not by itself create an association of persons for service tax on the full rental income. The Tribunal applied its earlier view that tax is to be considered with reference to the individual co-owner's share and the service actually provided, so the demand could not be sustained on the association-of-persons basis. Because the rent was receivable separately, each co-owner's threshold exemption eligibility had to be verified independently. The matter was therefore remitted for limited verification of the applicable threshold limit and consequential relief. en-us Mon, 21 Jan 2019 00:00:00 +0530 Sat, 25 Jan 2020 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375235 Joint ownership of immovable property and receipt of rent in definite, ascertainable shares does not by itself create an association of persons for service tax on the full rental income. The Tribunal applied its earlier view that tax is to be considered with reference to the individual co-owner's share and the service actually provided, so the demand could not be sustained on the association-of-persons basis. Because the rent was receivable separately, each co-owner's threshold exemption eligibility had to be verified independently. The matter was therefore remitted for limited verification of the applicable threshold limit and consequential relief. Case-Laws Service Tax Mon, 21 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375235