2018 (10) TMI 401

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.... let out to M/s. S.C Shah and Company (P) Ltd. for monthly rental of Rs. 1,20,000/- which attracted the levy of service tax under renting of immovable property. Since the appellants were not discharging service tax, show cause notices were issued for the period April 2008 to March 2012 and April 2012 to March 2013 respectively and statement of demand dated 6.3.2015 issued covering the period from April 2013 to March 2014. After due process of law, the original authority confirmed the demand along with interest and imposed penalties under sections 76, 77 and 78 of the Finance Act, 1994. In appeal, Commissioner (Appeals) upheld the same. Hence these appeals. 2. On behalf of the appellants, ld. counsel Shri V. Ravindran appeared and argued ....

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.... b. Sh. Jasdeep Singh & Ors. Vs. Commissioner of Central Excise, Jalandhar - 201 (5) TMI 895 - CESTAT, Chandigarh 3. The ld. AR Shri K. Veerabhadra Reddy supported the findings in the impugned order. 4. Heard both sides. 5. The demand has been raised on all the co-owners to treat them as association of person and levy service tax on the amount of rent received by them. When the co-owners are treated individually, the amounts undoubtedly fall below the threshold exemption. The Tribunal in the case of Sarojben Khulsanchand & Ors. Vs. Commissioner of Service Tax, Ahmedabad - 2017 (5) TMI 240 had occasion to consider similar issue and observed as under:- "4. The learned Authorized Representative for the Revenue reiterates t....

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....sp;  xxxx 9. We find force in the contention of the ld. Advocates representing the respective appellants inasmuch as 'association of persons' has been considered as a separate legal entity under the Income-tax Act for assessment and provided separate PAN number different from the PAN number possessed by individual co-owners; who joined together to form an 'association of persons'. In the present case, the show cause notices were issued in many cases to one person among the Joint owners and in other cases to all the persons who had jointly owned the immovable property provided on rent. Needless to mention, the Service Tax Registration of individual assessees for collection of Service Tax is PAN based, hence, collection of Servi....