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2017 (2) TMI 105 - AT - Service TaxDefinition of AOP - immovable property given on rent by 8 joint co-owners (respondents) - whether these 8 co-owners can be said to be AOP, and whether each co-owner has to be denied exemption or not? - Held that: - I cannot find any ground which establishes that the eight individuals who are respondents can be called “association of persons” through any definition provided by any law, when they have not entered into any agreement to form “association of persons”. Even the definition of “person” in Section 3(42) of the General Clauses Act, 1897 states that “person” shall include any company or association or body of individuals. So, since the definition is inclusive, there has to be an association of individuals to become “person” under said Section 3(42) of the General Clauses Act, 1897 - appeal dismissed - decided against Revenue.
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