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2020 (1) TMI 426 - AT - Service TaxRenting of Immovable Property Service - co-owners - benefit of N/N. 06/2005-S.T. dated 01.03.2005 - appellant is receiving rent with the co-owners and the appellant share is deposited in their account separately - Revenue is of the view that the premises rented out is treated as one and therefore, on the rent received, the appellant is liable to pay service tax under the category of “Renting of Immovable Property Service” - whether being a co-owner, the appellant is entitled for exemption under Notification No. 06/2005-S.T. dated 01.03.2005 or not? HELD THAT:- The issue decided in the case of ANIL SAINI, KABAL SINGH, NEELAM SAINI, SURINDER KAUR, JASWINDER SINGH, PARMOD KUMAR CHAUDHARY, SUKHJEET JODHA VERSUS CCE, CHANDIGARH-I [2017 (1) TMI 101 - CESTAT CHANDIGARH] where reliance placed in Tribunal in the case of CCE, Nasik Vs. Deoram Vishrambhai Patel [2015 (9) TMI 790 - CESTAT MUMBAI] wherein this Tribunal has held that the ownership of the Property and providing of taxable renting of immovable Property by the four appellants in this case is in their individual capacity and, therefore, their tax liability should have been determined by considering their individual rental receipts and not collective one, benefit on notification was extended. As the issue has already decided by this Tribunal and the rent received by the appellant remains within the threshold limit of SSI exemption under N/N. 06/2005-ST dated 01.03.2005, therefore, the appellant is entitled for exemption under N/N. 06/2005-S.T. dated 01.03.2005. Hence, no service tax is payable by the appellant. Appeal allowed - decided in favor of appellant.
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