https://www.taxtmi.com/caselaws?id=389237 The Appeals were allowed in favor of the Appellants as the Division Bench held that clubbing rent for service tax calculation among co-owners was unjustified. Each individual owner was granted the benefit of the exemption notification for small service providers. The decision emphasized the importance of recognizing individual ownership rights in determining service tax liability for co-owners of a property. en-us Thu, 14 Nov 2019 00:00:00 +0530 Tue, 03 Dec 2019 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389237 The Appeals were allowed in favor of the Appellants as the Division Bench held that clubbing rent for service tax calculation among co-owners was unjustified. Each individual owner was granted the benefit of the exemption notification for small service providers. The decision emphasized the importance of recognizing individual ownership rights in determining service tax liability for co-owners of a property. Case-Laws Service Tax Thu, 14 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389237