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2017 (9) TMI 158 - CESTAT MUMBAIRenting of immovable property service - the amount of rent was equally paid by the lessee to these three persons namely Pandurang Hulawale, Sambhaji Hulawale and Jaymala Sambhaji Hulawale - case of appellant is that entire rent amount cannot be clubbed and treated as income of one person i.e. the appellant - Held that: - As per the payment terms, all the three persons were paid different amount of rent to individual after deduction of TDS - The amount received by other two persons is their income and the same cannot be clubbed with the rent received by the appellants. As per the amount received by the appellants, it is very much below the threshold limit of ₹ 8 lakhs up to which the service tax is exempted - demand not sustainable - appeal allowed - decided in favor of appellant.
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