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2015 (9) TMI 790 - AT - Service TaxRenting of Immovable Property - Co-owners / Joint property - SSI exemption upto 10 lakhs - notification no. 6/2005-ST dated 01/03/2005 - whether the respondent and his brothers are to be treated as association of persons or other wise and service tax liability on it arises; should be confined without the benefit of the notification No. 6/2005-ST - Held that:- the ownership of the Property and providing of taxable renting of immovable Property by the four appellants in this case is in their individual capacity and, therefore, their tax liability should have been determined by considering their individual rental receipts and not collective one - Benefit of exemption vide notification no. 6/2005-ST was rightly extended - Decided in favor of assessee.
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