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2018 (10) TMI 559 - CESTAT CHENNAIRenting of immovable property service - co-owners of inherited property - threshold exemption to each co-owners separately - N/N. 6/2005-ST dt.1.3.2005 - Held that:- The Tribunal in the case of Sarojben Khulsanchand & Ors. Vs. Commissioner of Service Tax, Ahmedabad [2017 (5) TMI 240 - CESTAT AHMEDABAD], had considered the similar issue and held that The service Tax Registration of individual assessees for collection of service tax is PAN based, hence, collection of service tax from one of the co-owners, against his individual Registration for the total rent received by all co-owners separately, is neither supported by law nor by laid down procedure. Thus, it is difficult to accept the proposition advanced by the Revenue that all the co-owners providing the service of renting of immovable property be considered as an association of persons and the service tax on the total rent be collected from one of the co-owners. Demand do not sustain - appeal allowed - decided in favor of appellant.
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