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2019 (7) TMI 1479 - AT - Service TaxClaim of small scale exemption upto ₹ 10 Lakhs - Association of persons - benefit of exemption to each co-owner - N/N. 6/2005-ST, dt.1.3.2005 as amended - Renting of Immovable Property service - period October 2007 to March 2012 - HELD THAT:- In the present case, risks and rewards are not shared as each of the co-owner brought money from their own sources to buy properties and they are receiving rents separately. In the case of Sarobjen Khusalchand & Others vs. CST [ 2017 (5) TMI 240 - CESTAT AHMEDABAD ], CESTAT, Ahmedabad has concluded that the threshold exemption is available for each individual co-owner. Appeal dismissed - decided against Revenue.
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