https://www.taxtmi.com/caselaws?id=467843 Joint ownership of rented immovable property does not, by itself, create an association of persons for service tax purposes where each co-owner has an identifiable share, contracts and receives rent in an individual capacity, and tax is deducted separately. On that footing, the small scale exemption under Notification No. 6/2005-S.T. is available to each co-owner separately when individual receipts remain within the threshold, and the rental receipts cannot be clubbed as those of an association of persons. The note records that the demand was unsustainable and the impugned order was set aside with consequential relief. 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 Joint ownership of rented immovable property does not, by itself, create an association of persons for service tax purposes where each co-owner has an identifiable share, contracts and receives rent in an individual capacity, and tax is deducted separately. On that footing, the small scale exemption under Notification No. 6/2005-S.T. is available to each co-owner separately when individual receipts remain within the threshold, and the rental receipts cannot be clubbed as those of an association of persons. The note records that the demand was unsustainable and the impugned order was set aside with consequential relief. Case-Laws Service Tax Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467843