https://www.taxtmi.com/caselaws?id=467843 Separate co-owners of jointly owned rented immovable property may claim small scale service tax exemption individually where each has an identifiable share, enters the rental arrangement for that share, receives rent separately, and is separately identified for tax purposes. Joint ownership alone does not establish an association of persons without material proving such an entity. Individual rental receipts therefore cannot be clubbed for service tax assessment, and the exemption under Notification No. 6/2005-S.T. applies separately where each co-owner's receipts remain within the prescribed threshold. The service tax demand consequently could not survive. en-us Tue, 14 Oct 2025 00:00:00 +0530 Thu, 02 Apr 2026 11:49:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467843 Separate co-owners of jointly owned rented immovable property may claim small scale service tax exemption individually where each has an identifiable share, enters the rental arrangement for that share, receives rent separately, and is separately identified for tax purposes. Joint ownership alone does not establish an association of persons without material proving such an entity. Individual rental receipts therefore cannot be clubbed for service tax assessment, and the exemption under Notification No. 6/2005-S.T. applies separately where each co-owner's receipts remain within the prescribed threshold. The service tax demand consequently could not survive. Case-Laws Service Tax Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467843