https://www.taxtmi.com/caselaws?id=781733 HC held that for premises let out to a bank under separate agreements, each co-owner was an independent service provider and individual rental receipts fell below the small service provider threshold; hence no service tax was payable for that period. For the premises let out to a retail company under a consolidated lease with rent routed to a common loan account, HC held that service tax was payable if the consolidated annual rent exceeded the applicable exemption limit. The matter was remanded to the adjudicating authority to recompute service tax liability in accordance with these principles and pass a fresh order. en-us Tue, 11 Nov 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781733 HC held that for premises let out to a bank under separate agreements, each co-owner was an independent service provider and individual rental receipts fell below the small service provider threshold; hence no service tax was payable for that period. For the premises let out to a retail company under a consolidated lease with rent routed to a common loan account, HC held that service tax was payable if the consolidated annual rent exceeded the applicable exemption limit. The matter was remanded to the adjudicating authority to recompute service tax liability in accordance with these principles and pass a fresh order. Case-Laws Service Tax Tue, 11 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781733