2019 (7) TMI 1479

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....ioner (Appeals) has allowed the appeal of the respondents and set aside the Order-in-Original. Since the issue involved in all these appeals is identical and there is a common impugned order, therefore all these six appeals are taken up together for discussion and disposal. 2. Briefly, the facts of the present case are that the appellants are joint owners of certain properties, leased out for furtherance of business or commerce. Investigation into their transactions in respect of six properties revealed that they provided the taxable services 'Renting of Immovable Property' during the material period October 2007 to March 2012; that no tax was discharged nor periodical returns filed. A show cause notice dated 19.04.2013 was issued allegi....

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....itted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law and the relevant notification 6/2005-ST, dated 01.03.2005. He further submitted that the service provided jointly by these persons constitute association of person and therefore the small service provider exemption is not applicable to each individual. He submits that the respondents are an association of persons as they are combination of persons entered into common deeds in a joint enterprise of renting properties with a common purpose of earning income from the renting activity. He further submitted that the Commissioner (Appeals) has wrongly relied upon the ratio of Hon'ble Allahabad High Court decision....

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.... (e) Jasdeep Singh & Others vs. CCE [2017 (5) TMI 895 - CESTAT CHANDIGARH. 7. He further submitted that in the present case, the joint owners are not engaged in any acts to produce income, they have merely come together to buy the properties with common share and receive the rent to the extent of their individual share. The income generating activity is different from revenue sharing. Mere sharing of revenue without sharing of risks/rewards or income would not amount to a common activity being conducted by an association of persons. He further submitted that in the present case, the rents are collected by each of the joint owner proportionate to his share and the same does not exceed the threshold limit under notification No.....