https://www.taxtmi.com/caselaws?id=778979 Co-owners of leased immovable property whose rental income was separately disclosed and shared under a concluded family arrangement could not have their receipts clubbed with one co-owner's income for service tax purposes, and the absence of physical demarcation did not defeat ascertainment of each share. The article also notes that where the dispute concerned interpretation of the renting levy and the material facts were already known to the authorities, suppression could not be alleged to invoke the extended limitation period. On that basis, the service tax demand, interest and penalties were held unsustainable to the extent they depended on clubbing and extended limitation. en-us Tue, 23 Sep 2025 00:00:00 +0530 Fri, 26 Sep 2025 08:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778979 Co-owners of leased immovable property whose rental income was separately disclosed and shared under a concluded family arrangement could not have their receipts clubbed with one co-owner's income for service tax purposes, and the absence of physical demarcation did not defeat ascertainment of each share. The article also notes that where the dispute concerned interpretation of the renting levy and the material facts were already known to the authorities, suppression could not be alleged to invoke the extended limitation period. On that basis, the service tax demand, interest and penalties were held unsustainable to the extent they depended on clubbing and extended limitation. Case-Laws Service Tax Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778979