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2013 (9) TMI 68 - CESTAT AHMEDABADSmall service provider - exemption upto 10 lakhs - Renting out of immovable joint property – Exemption to each owner or jointly - applicant contended that they are co-owner of a particular building and have rented out the premises to a person who issues different cheques to all the individuals as they are co-owners - Held that:- benefit of SSI exemption Notification No 6/2005 grants the benefit of exemption of service tax per year, provided that the assessee has not crossed the threshold limit - if the cheques for rent are received individually by all the appellants, it was indicated in the agreement between the individuals for the purpose of renting out of premises to another person so as to make it specific that individually they are renting out the property to a person - Stay granted.
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