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    <title>Appeal allowed: Revenue&#039;s clubbing of co-owners&#039; rent without joinder vitiated; service tax demands barred by limitation, penalties quashed</title>
    <link>https://www.taxtmi.com/highlights?id=92861</link>
    <description>CESTAT allowed the appeal and set aside the impugned orders. The Tribunal held that Revenue improperly clubbed co-owners&#039; rental receipts with those of the appellant without issuing notice to the co-owners, rendering the proceedings vitiated for lack of joinder. Further, demands for service tax on &quot;renting of immovable property&quot; for October 2007-March 2008 and April 2008-March 2013 were barred by limitation insofar as they involved bona fide interpretational issues, and could not sustain extended limitation. Consequently the levy of duty, interest and penalties as upheld below was held untenable and quashed, and the recovery demands declared unsustainable.</description>
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    <pubDate>Fri, 26 Sep 2025 08:26:58 +0530</pubDate>
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      <title>Appeal allowed: Revenue&#039;s clubbing of co-owners&#039; rent without joinder vitiated; service tax demands barred by limitation, penalties quashed</title>
      <link>https://www.taxtmi.com/highlights?id=92861</link>
      <description>CESTAT allowed the appeal and set aside the impugned orders. The Tribunal held that Revenue improperly clubbed co-owners&#039; rental receipts with those of the appellant without issuing notice to the co-owners, rendering the proceedings vitiated for lack of joinder. Further, demands for service tax on &quot;renting of immovable property&quot; for October 2007-March 2008 and April 2008-March 2013 were barred by limitation insofar as they involved bona fide interpretational issues, and could not sustain extended limitation. Consequently the levy of duty, interest and penalties as upheld below was held untenable and quashed, and the recovery demands declared unsustainable.</description>
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      <pubDate>Fri, 26 Sep 2025 08:26:58 +0530</pubDate>
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