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2020 (3) TMI 748 - CESTAT CHENNAIRenting of immovable property services - appellants are co-owners of immovable property which was leased out to customers - Demand of service tax - HELD THAT:- This Bench of the Tribunal in a batch of appeals viz. SMT. RAJESWARI, SHRI. M. BABU, SHRI. M. VIJAYKUMAR, SMT. V. SHARMILA, SHRI. R. VENUGOPAL, SHRI. S.R. DEVARAJAN, SMT. UMA SANJAY, SHRI. D. RAM PRAKASH, SHRI. S.V. JANARDHANAN, SHRI. B. RANGARAJAN, SMT. PARVATHI KRISHNARAJ, SHRI. E. JOHN DINAKAR, SMT. E. SUGANTHI JOY, SMT. SUGANTHI JOY EDWIN VERSUS THE COMMISSIONER OF G.S.T. & CENTRAL EXCISE, COIMBATORE, SALEM, MADURAI [2019 (2) TMI 862 - CESTAT CHENNAI] had considered the very same issue as to whether rent received by co-owners can be clubbed together to demand service tax. The Tribunal in the said order had relied upon the decision in the case of SAROJBEN KHUSALCHAND & OTHERS VERSUS C.S.T. -SERVICE TAX - AHMEDABAD [2017 (5) TMI 240 - CESTAT AHMEDABAD] and allowed the benefit of exemption notification no.6/2005-ST dt. 1.3.2005 to the individual co-owners who jointly owned the property and provided the service of renting of immovable property. It was held that service tax is leviable only in proportion to the rent received by each of the co-owners. The Tribunal in the said case had remanded the matter to the adjudicating authority to consider the plea of allowing the benefit of exemption N/N. 6/2005 as amended and to look into threshold limit of co-owners. The matter has to be remanded to the adjudicating authority who is directed to look into the discussions made in the Tribunal’s final order in the case of Smt. Rajeswari & others, and consider whether the appellants are eligible for the threshold exemption - Appeal allowed by way of remand.
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