https://www.taxtmi.com/caselaws?id=439272 Service tax on rental income from co-owned immovable property was held unsustainable where each co-owner's separate receipt fell below the threshold limit for levy. The Tribunal applied the principle that co-owners must be assessed individually for threshold eligibility, following earlier decisions in the same line of cases and other supporting rulings. On that basis, the demand was set aside and the impugned order was reversed. en-us Wed, 14 Jun 2023 00:00:00 +0530 Wed, 21 Jun 2023 09:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439272 Service tax on rental income from co-owned immovable property was held unsustainable where each co-owner's separate receipt fell below the threshold limit for levy. The Tribunal applied the principle that co-owners must be assessed individually for threshold eligibility, following earlier decisions in the same line of cases and other supporting rulings. On that basis, the demand was set aside and the impugned order was reversed. Case-Laws Service Tax Wed, 14 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439272