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2013 (10) TMI 297 - CESTAT AHMEDABADRenting of Immovable Property Services - Joint property / co-ownership - benefit of SSI exemption Notification No 6/2005-ST - whether each owner is eligible for value based exemption - Held that:- the aggregate value of the taxable services rendered should be considered for the purpose of exemption and in the present case if individually all the appellants be considered as provider of such service, their aggregate value does not exceed the threshold limit. - Following Pankajbhai Champaklal Parekh Vs. Commar. Of S.T. Ahmedabad [2012 (11) TMI 252 - CESTAT AHMEDABAD] – Stay granted.
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