https://www.taxtmi.com/caselaws?id=787900 Whether joint owners of commercial property constitute an Association of Persons for service tax depends on volition to act together, jointness of purpose to generate income, and joint management or pooling of receipts; mere co-ownership with separate undivided shares and separate receipt and crediting of rents does not establish an AOP. Applying these principles to renting of immovable property, absent evidence of a conscious agreement to pool income or manage jointly, co-owners are assessable individually and may claim slab exemptions on their respective shares; therefore collective aggregation is not warranted under the stated legal tests. en-us Fri, 13 Mar 2026 00:00:00 +0530 Fri, 13 Mar 2026 14:59:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787900 Whether joint owners of commercial property constitute an Association of Persons for service tax depends on volition to act together, jointness of purpose to generate income, and joint management or pooling of receipts; mere co-ownership with separate undivided shares and separate receipt and crediting of rents does not establish an AOP. Applying these principles to renting of immovable property, absent evidence of a conscious agreement to pool income or manage jointly, co-owners are assessable individually and may claim slab exemptions on their respective shares; therefore collective aggregation is not warranted under the stated legal tests. Case-Laws Service Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787900