https://www.taxtmi.com/caselaws?id=789305 Where co-owners of rented immovable property receive rent separately in proportion to their individual shares, the small-scale exemption under Notification No. 6/2005-S.T. must be applied separately to each co-owner's receipts. Service tax cannot be demanded by clubbing the rent unless the Department establishes that the co-owners constitute an association of persons or another single taxable entity. On the stated facts, separate receipt of rent and separate TDS deductions supported individual assessment, and the clubbing approach was held unsustainable. en-us Fri, 27 Mar 2026 00:00:00 +0530 Tue, 07 Apr 2026 07:48:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789305 Where co-owners of rented immovable property receive rent separately in proportion to their individual shares, the small-scale exemption under Notification No. 6/2005-S.T. must be applied separately to each co-owner's receipts. Service tax cannot be demanded by clubbing the rent unless the Department establishes that the co-owners constitute an association of persons or another single taxable entity. On the stated facts, separate receipt of rent and separate TDS deductions supported individual assessment, and the clubbing approach was held unsustainable. Case-Laws Service Tax Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789305