https://www.taxtmi.com/caselaws?id=785405 Whether co-owners of undivided commercial property must be assessed collectively or individually for service tax on rental receipts is examined by reference to the pre-negative list definition of renting of immovable property service and the statutory meaning of "person" under the General Clauses Act. The analysis underscores that joint or co-ownership does not ipso facto create a collective interest; absent evidence of collective management or common interest, each co-owner acts on self-interest and is assessable in respect of his share. Consequently, co-owners are entitled to separate assessment and may claim slab exemptions individually. en-us Wed, 21 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 09:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785405 Whether co-owners of undivided commercial property must be assessed collectively or individually for service tax on rental receipts is examined by reference to the pre-negative list definition of renting of immovable property service and the statutory meaning of "person" under the General Clauses Act. The analysis underscores that joint or co-ownership does not ipso facto create a collective interest; absent evidence of collective management or common interest, each co-owner acts on self-interest and is assessable in respect of his share. Consequently, co-owners are entitled to separate assessment and may claim slab exemptions individually. Case-Laws Service Tax Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785405