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    <title>Rent received by Individuals owning Property jointly cannot be clubbed to impose service tax</title>
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    <description>The tribunal determined that rental receipts of jointly owned property must be assessed by reference to each co-owner&#039;s individual share; if each co-owner&#039;s rental income is below the statutory threshold for service tax, no service tax arises on that co-owner, notwithstanding a show cause notice and joint treatment by the adjudicating authority.</description>
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      <description>The tribunal determined that rental receipts of jointly owned property must be assessed by reference to each co-owner&#039;s individual share; if each co-owner&#039;s rental income is below the statutory threshold for service tax, no service tax arises on that co-owner, notwithstanding a show cause notice and joint treatment by the adjudicating authority.</description>
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