https://www.taxtmi.com/caselaws?id=380757 The Tribunal set aside the impugned orders, allowing the appeals with consequential relief. It ruled that joint property owners should not be considered an association of persons (AOP) for service tax purposes, and their rental income should be assessed individually. The exemption under Notification No. 06/05-ST applies to individual co-owners if their rental income is below the threshold limit. The Tribunal emphasized the need for individual assessment of tax liability, referencing relevant judgments to support its decision. en-us Tue, 16 Apr 2019 00:00:00 +0530 Mon, 11 Nov 2024 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380757 The Tribunal set aside the impugned orders, allowing the appeals with consequential relief. It ruled that joint property owners should not be considered an association of persons (AOP) for service tax purposes, and their rental income should be assessed individually. The exemption under Notification No. 06/05-ST applies to individual co-owners if their rental income is below the threshold limit. The Tribunal emphasized the need for individual assessment of tax liability, referencing relevant judgments to support its decision. Case-Laws Service Tax Tue, 16 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380757