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2018 (11) TMI 1155 - AT - Service TaxRenting of immovable property - Joint property rented to tenants - scope of SCN - Held that:- SCN not having been issued to joint owners, nonetheless proceedings have been confirmed against four joint owners. Hence we have no hesitation in holding that orders of the lower authorities have gone beyond the scope of the SCN and even on these technical grounds, the impugned order cannot be sustained. The issue is settled in the case of SAROJBEN KHUSALCHAND & OTHERS VERSUS C.S.T. -SERVICE TAX - AHMEDABAD [2017 (5) TMI 240 - CESTAT AHMEDABAD], where it was held that Conceptually service tax is levied on the service provided, which is an intangible thing and hence it is not necessary to be identified with physical demarcation of the immovable property given on rent against individual co-owners. Once the value of service provided by a service provider is ascertainable service tax is accordingly charged. Appeal allowed - decided in favor of appellant.
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