https://www.taxtmi.com/caselaws?id=778979 Separately identifiable co-owners receiving rental income under a concluded family arrangement should be assessed independently for service tax purposes where their registrations, receipts and tax records establish their respective shares. Rental income should not be clubbed with that of one co-owner merely because the leased property is not physically demarcated, provided each co-owner's attributable value is ascertainable. A family memorandum may evidence the arrangement for this limited purpose despite non-registration. Extended limitation requires suppression of material facts; it is inapplicable where the dispute concerns interpretation of the levy and the relevant facts were already disclosed to the authorities. 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 Separately identifiable co-owners receiving rental income under a concluded family arrangement should be assessed independently for service tax purposes where their registrations, receipts and tax records establish their respective shares. Rental income should not be clubbed with that of one co-owner merely because the leased property is not physically demarcated, provided each co-owner's attributable value is ascertainable. A family memorandum may evidence the arrangement for this limited purpose despite non-registration. Extended limitation requires suppression of material facts; it is inapplicable where the dispute concerns interpretation of the levy and the relevant facts were already disclosed to the authorities. Case-Laws Service Tax Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778979