https://www.taxtmi.com/caselaws?id=467776 Separate leave and licence agreements with individual co-owners meant the rent could not be clubbed as income of an association of persons for service tax purposes. Because each co-owner received rent separately for his or her share, each was treated as an independent person, and the individual receipts remained below the prescribed threshold limit. The exemption under Notification No. 6/2005-ST, as amended, therefore continued to apply. The later inclusion of association of persons in the definition of person did not alter the position on these facts, since no such association existed. en-us Tue, 10 Dec 2024 00:00:00 +0530 Thu, 02 Apr 2026 20:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467776 Separate leave and licence agreements with individual co-owners meant the rent could not be clubbed as income of an association of persons for service tax purposes. Because each co-owner received rent separately for his or her share, each was treated as an independent person, and the individual receipts remained below the prescribed threshold limit. The exemption under Notification No. 6/2005-ST, as amended, therefore continued to apply. The later inclusion of association of persons in the definition of person did not alter the position on these facts, since no such association existed. Case-Laws Service Tax Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467776