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2019 (12) TMI 120 - AT - Service TaxAssociation of persons - clubbing of rent - benefit of the exemption extended to small service providers by Notification dated 1 March, 2005 and 20 June, 2012 - HELD THAT:- The Division Bench in the decided four Appeals relied upon a decision rendered by the Chandigarh Bench of the Tribunal in Anil Saini Vs. CCE, Chandigarh –I [2017 (1) TMI 101 - CESTAT CHANDIGARH] holding that the benefit of the exemption notification would be available to individual owners of the property and clubbing of rent of all the four individual co- owners of the property was not legally sustainable. The impugned order passed by the Commissioner (Appeals) clubbing the rent of all the four Appellants was not justified. If that be so, each of the individual owners would be entitled to the benefit of exemption notification - Appeal allowed - decided in favor of appellant.
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