2023 (6) TMI 846 - CESTAT CHENNAI

Levy of Service Tax - Renting of Immovable Property Service - rental income received by the appellant from the property - HELD THAT:- In the case of the co-owner Smt. Akila, the Tribunal has set aside the demand observing that income received as rent separately by each co-owner is much below the threshold limit to subject to levy of service tax. Thus, the income falls within the threshold limit for payment of service tax.

Vide A. AKILA VERSUS COMMISSIONER OF CENTRAL EXCISE, TRICHY COMMISSIONERATE TRICHY [2018 (10) TMI 559 - CESTAT CHENNAI] the Tribunal has relied upon the decision 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 it was held that The service Tax Registration of individual assessees for collection of service tax is PAN based, hence, collection of service tax from one of the co-owners, against his individual Registration for the total rent received by all co-owners separately, is neither supported by law nor by laid down procedure.

The demand do not sustain - appeal allowed.