https://www.taxtmi.com/caselaws?id=779598 CESTAT CHANDIGARH - AT set aside the impugned order and allowed the appeal, holding that co-owners who receive rent in their individual capacities cannot be treated as an AOP for service-tax liability where no evidence of an AOP's existence or registration was produced. The Tribunal noted the premises were not held in the name of any AOP, individual co-owners had obtained registration and paid service tax, and the Department failed to identify a service provider/recipient as an AOP. The demand against the alleged AOP was therefore unsustainable and relief was granted. en-us Tue, 07 Oct 2025 00:00:00 +0530 Thu, 09 Oct 2025 08:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779598 CESTAT CHANDIGARH - AT set aside the impugned order and allowed the appeal, holding that co-owners who receive rent in their individual capacities cannot be treated as an AOP for service-tax liability where no evidence of an AOP's existence or registration was produced. The Tribunal noted the premises were not held in the name of any AOP, individual co-owners had obtained registration and paid service tax, and the Department failed to identify a service provider/recipient as an AOP. The demand against the alleged AOP was therefore unsustainable and relief was granted. Case-Laws Service Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779598