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2017 (5) TMI 895 - AT - Service TaxRenting of Immovable Property Services - benefit of N/N. 06/2005-ST dated 01.03.2005 - property owned jointly - Revenue is of the view that as the appellants have jointly let out the property and total rent received on the property is more than threshold limit of N/N. 06/2005-ST dated 01.03.2005 ibid, therefore, the appellants are liable to pay service under the category of Renting of Immovable Property Services - Held that: - the issue has already been dealt by this Tribunal in the case of CCE, Nasik Vs. Deoram Vishrambhai Patel [2015 (9) TMI 790 - CESTAT MUMBAI], where on similar issue benefit was extended - the demand of service tax is not sustainable as the appellants are entitled for benefit of N/N. 06/2005-ST dated 01.03.2005 ibid - appeal allowed - decided in favor of appellant.
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