https://www.taxtmi.com/caselaws?id=467777 Joint co-owners receiving rent separately cannot be treated as an Association of Persons for service tax unless material shows they formed a taxable common entity. On the record, the rental income was received individually and the exemption threshold under Notification No. 33/2012 was satisfied, so tax could not be demanded on a collective basis. The service tax demand was therefore not sustainable, and the impugned orders were set aside. en-us Wed, 08 Oct 2025 00:00:00 +0530 Thu, 02 Apr 2026 20:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467777 Joint co-owners receiving rent separately cannot be treated as an Association of Persons for service tax unless material shows they formed a taxable common entity. On the record, the rental income was received individually and the exemption threshold under Notification No. 33/2012 was satisfied, so tax could not be demanded on a collective basis. The service tax demand was therefore not sustainable, and the impugned orders were set aside. Case-Laws Service Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467777