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2017 (1) TMI 101 - AT - Service TaxRenting of Immovable Property Services - appellants were co-owners of property and received the rent separately as per their share in the property - Notification No. 06/2005-ST dated 01.03.2005 - amount of rent within threshold limit or not? - Held that: - the issue has already been dealt by this 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. For the subsequent period the appellants have been granted the benefit of the Notification No. 06/2005-ST dated 01.03.2005 ibid. The demand of service tax is not sustainable as the appellants are entitled for benefit of Notification No. 06/2005-ST dated 01.03.2005 ibid - appeal allowed - decided in favor of appellant.
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