https://www.taxtmi.com/caselaws?id=467776 Separate leave and licence agreements executed by individual co-owners meant that each received rent only for his or her own share, so the receipts could not be clubbed by treating the co-owners as an association of persons for service tax purposes. Mere joint ownership did not by itself create an association of persons in law. Because each co-owner was separately identifiable as a service provider and each individual receipt fell below the small service provider exemption threshold, the exemption notifications applied separately to each co-owner. The demand based on aggregation of all co-owners' rent was therefore unsustainable, and the service tax demand was set aside. en-us Tue, 10 Dec 2024 00:00:00 +0530 Thu, 02 Apr 2026 20:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467776 Separate leave and licence agreements executed by individual co-owners meant that each received rent only for his or her own share, so the receipts could not be clubbed by treating the co-owners as an association of persons for service tax purposes. Mere joint ownership did not by itself create an association of persons in law. Because each co-owner was separately identifiable as a service provider and each individual receipt fell below the small service provider exemption threshold, the exemption notifications applied separately to each co-owner. The demand based on aggregation of all co-owners' rent was therefore unsustainable, and the service tax demand was set aside. Case-Laws Service Tax Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467776