https://www.taxtmi.com/caselaws?id=795475 Co-ownership and joint letting of undivided commercial property do not, by themselves, create an association of persons for service-tax purposes. That status requires a voluntary, consensual union pursuing a common income-generating purpose with joint management. Where co-owners hold distinct identifiable shares and rental income accrues separately to each person, collective intent is absent. Each co-owner is therefore subject to separate assessment on that person's rental share and may claim the applicable individual threshold exemption. Aggregate rental income cannot be assessed collectively as the income of an association of persons. en-us Tue, 21 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795475 Co-ownership and joint letting of undivided commercial property do not, by themselves, create an association of persons for service-tax purposes. That status requires a voluntary, consensual union pursuing a common income-generating purpose with joint management. Where co-owners hold distinct identifiable shares and rental income accrues separately to each person, collective intent is absent. Each co-owner is therefore subject to separate assessment on that person's rental share and may claim the applicable individual threshold exemption. Aggregate rental income cannot be assessed collectively as the income of an association of persons. Case-Laws Service Tax Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795475