https://www.taxtmi.com/highlights?id=84841 The appellants, as individual co-owners of a jointly owned immovable property, are eligible for service tax exemption individually on rent received from leasing the property. They are entitled to separate threshold exemptions under Notification No. 6/2005-S.T. dated 1-3-2005 and cannot be considered an association of persons for combined service tax recovery. The CESTAT held that co-owners receiving rent individually are eligible for separate threshold exemptions. The appeal was allowed. en-us Tue, 14 Jan 2025 08:00:44 +0530 Tue, 14 Jan 2025 08:00:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84841 The appellants, as individual co-owners of a jointly owned immovable property, are eligible for service tax exemption individually on rent received from leasing the property. They are entitled to separate threshold exemptions under Notification No. 6/2005-S.T. dated 1-3-2005 and cannot be considered an association of persons for combined service tax recovery. The CESTAT held that co-owners receiving rent individually are eligible for separate threshold exemptions. The appeal was allowed. Highlights Service Tax Tue, 14 Jan 2025 08:00:44 +0530 https://www.taxtmi.com/highlights?id=84841