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    <title>2023 (4) TMI 262 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal held that joint owners of a property, each receiving rent individually, are not liable to pay service tax collectively. The rental income of each individual should be assessed separately, and if it falls below the exemption threshold, no service tax is payable. Citing various precedents, the Tribunal allowed the appeals, setting aside the impugned orders and providing consequential relief. The issue was considered settled, and the appellants were deemed not liable for service tax.</description>
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      <link>https://www.taxtmi.com/caselaws?id=436236</link>
      <description>The Tribunal held that joint owners of a property, each receiving rent individually, are not liable to pay service tax collectively. The rental income of each individual should be assessed separately, and if it falls below the exemption threshold, no service tax is payable. Citing various precedents, the Tribunal allowed the appeals, setting aside the impugned orders and providing consequential relief. The issue was considered settled, and the appellants were deemed not liable for service tax.</description>
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