https://www.taxtmi.com/caselaws?id=759728 CESTAT New Delhi ruled in favor of taxpayers on service tax demands for renting immovable property services. For pre-negative list period (before 30.06.2012), demand was unsustainable as co-owners cannot be jointly liable for service tax when service provider and recipient are not identifiable as separate entities. For post-negative list period (after 01.07.2012), no liability existed since firm was non-functional and rental agreements were in individual partners' names for jointly held property, constituting service to oneself which is not taxable. Appeal allowed, impugned order set aside. en-us Tue, 01 Oct 2024 00:00:00 +0530 Mon, 07 Oct 2024 22:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759728 CESTAT New Delhi ruled in favor of taxpayers on service tax demands for renting immovable property services. For pre-negative list period (before 30.06.2012), demand was unsustainable as co-owners cannot be jointly liable for service tax when service provider and recipient are not identifiable as separate entities. For post-negative list period (after 01.07.2012), no liability existed since firm was non-functional and rental agreements were in individual partners' names for jointly held property, constituting service to oneself which is not taxable. Appeal allowed, impugned order set aside. Case-Laws Service Tax Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759728