TMI Blog2017 (2) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... form “association of persons”. Even the definition of “person” in Section 3(42) of the General Clauses Act, 1897 states that “person” shall include any company or association or body of individuals. So, since the definition is inclusive, there has to be an association of individuals to become “person” under said Section 3(42) of the General Clauses Act, 1897 - appeal dismissed - decided against Revenue. - ST/52266-52273/2014-ST[SM] - FINAL ORDER NO. 71214-71221/2016 - Dated:- 23-12-2016 - Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajeev Ranjan, Joint Commissioner Shri Pawan Kumar Singh, Superintendent (AR), for Appellant Shri Sita Ram (Consultant), for Respondent ORDER The present 8 appeals are preferred by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is received separately by every individual respondent, and that rent earned in a financial year never exceeded small scale service exemption for Service tax by any of the respondent. They also contended before the Original Authority that under Income Tax Laws it has been held by various courts that the mere execution of documents by co-owners owning the property cannot bring the co-owners together as body of individuals and there must be something more than jointing together and existing documents, and in support of their contention they placed reliance on decision in the case of Income Tax Versus Deshamwala Estates reported at 1980 (121) ITR 684. The Original Authority did not appreciate the argument and held that the respondents are an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said agreement dated 05/03/2008, very clearly establishes that the Interest Free Security Deposit of ₹ 3,56,400/- was paid through individual cheques to all the eight respondents separately and each respondent was paid ₹ 44,550/-. Similarly, the rent was paid to individual co-owner by the lessee and there is no joint payment to the association of persons and that the individual respondents is receiving income from rent therefore each individual is independent in respect of providing service. 5. Having considered the rival contentions, I find that the ground of appeals stated by Revenue in the said appeal is before me are only about what constitutes association of persons I cannot find any ground which establishes tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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