2024 (12) TMI 1726

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....sheshbhai Jashbhai Patel, Chhotabhai Narayanbhai Patel, Devalbhai Pranavbhai Patel Versus COMMISSIONER OF SERVICE TAX-SERVICE TAX – AHMEDABAD<br>Service Tax<br>2024 (12) TMI 1726 - CESTAT AHMEDABAD - TMI<br>CESTAT AHMEDABAD - AT<br>Dated:- 10-12-2024<br>SERVICE TAX APPEAL NO. 11192 OF 2017, 11193 of 2017, 11194 of 2017, 11195 of 2017, 11196 of 2017, 11197 of 2017, 11198 of 2017, 11199 of 2017, 1....

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....ich is less than Rs. 10 lakhs in every year. The case of the department is that for the purpose of charging service tax under the head of renting of immoveable property service. All the coowners are considered as association of person as one entity and the total rent received by all the co-owners shall be taken as one and on the such total rent the service tax is payable under the head of renting ....

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....group of persons as association of person. As per the leave and license agreement it was entered separately with each co-owner of the property therefore every individual is recognized as one person and not association of persons. It is also fact that every individual was paid their share as the rent individually by the licensee M/s. Astron Research Limited. In this fact every individual is indepen....

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....association of person. Therefore since the group of person is not an association of person in the present case, even with effect from 01.07.2012 also every individual's receipt of rent is below the threshold limit of Rs. 10 lakhs the same is exempted. This issue has been considered in various judgments by this Tribunal in the following judgments. &#9679; K.D. Chaudhary Vs. Commr. of Servi....