https://www.taxtmi.com/caselaws?id=763445 CESTAT Chandigarh held that individual co-owners of leased property cannot be treated as association of persons for service tax purposes. Service tax registration being PAN-based, collection from one co-owner for total rent received by all co-owners lacks legal support. Each co-owner must be assessed individually and qualifies for exemption under N/N. 06/2005-S.T. Revenue cannot recover service tax in combined fashion from co-owners. Penalties imposed were set aside and appeal allowed. en-us Tue, 17 Dec 2024 00:00:00 +0530 Thu, 19 Dec 2024 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763445 CESTAT Chandigarh held that individual co-owners of leased property cannot be treated as association of persons for service tax purposes. Service tax registration being PAN-based, collection from one co-owner for total rent received by all co-owners lacks legal support. Each co-owner must be assessed individually and qualifies for exemption under N/N. 06/2005-S.T. Revenue cannot recover service tax in combined fashion from co-owners. Penalties imposed were set aside and appeal allowed. Case-Laws Service Tax Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763445