2019 (1) TMI 1109

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....s. The lease agreement stipulated that payment of rent should be made to each co-owner equally and separately in the name of the lessor in accordance with their share. 2. The Department took the view that although the property is jointly owned by the co-owners, there is no specific separation or demarcation of the property amongst the co-owners; that service is provided by the co-owners in respect of the property jointly; that only when the co-owners joined as an association or as a team, it appears that the service provider would come into existence. Hence, co-owner would collectively constitute a single entity providing taxable service. Consequently, there arises a service tax liability of Rs. 14,93,577/- on the value of Rs. 1,34,35,136/....

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.... Nasik Vs. Deoram Vishrambhai Patel - 2015 (40) S.T.R. 1146 (Tri. - Mum.); * Anil Saini & Ors. Vs. C.C.E., Chandigarh - 2017 T.M.I. 101 CESTAT Chandigarh; * C.C.E., Allahabad Vs. Luxmi Chaurasia - 2017 (2) T.M.I. 105 CESTAT Allahabad; * K.D. Chowdhary Vs. C.S.T. - 2013 (32) S.T.R. 441 (Tri. - Ahmd.); * Manju Champaklal Bafna Vs. C.S.T. - 2013 (31) S.T.R. 511 (Tri. - Ahmd.); * Minaxi Ben Thakur Vs. C.S.T. - 2013 (31) S.T.R. 329 (Tri. - Ahmd.); * Bhavna R. Shah Vs. C.S.T. - 2013 (30) S.T.R. 462 (Tri. - Ahmd.). (iii) Appellant submits that separate collection of rent is the relevant criteria for ascertaining status of service provider and they have been assessed as individuals right from the beginning and it has never been ....