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2017 (8) TMI 109 - AT - Service TaxRenting of Immovable Property Services - Joint ownership - benefit of small scale exemption upto ₹ 10 Lakhs to each owner - N/N. 06/2005-ST dt. 01.03.2005 - Held that: - the identical issue came up before this Tribunal in the case of Anil Saini and Others Vs. CCE, Chandigarh-I [2017 (1) TMI 101 - CESTAT CHANDIGARH], where it was held that co-owners of the property cannot be considered as liable to pay Service Tax (jointly or severally) as the Revenue has identified the services provider and the service recipients for imposing the Service Tax liability which are individuals, thus, the Service Tax liability is not sustainable. The demand of Service Tax against the appellants is not sustainable as the appellants are entitled to benefit of N/N. 06/2005-ST dt. 01.03.2005 - appeal allowed - decided in favor of appellant.
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