TMI Blog2018 (10) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... nts undoubtedly fall below the threshold exemption. The Tribunal in the case of Sarojben Khulsanchand & Ors. Vs. Commissioner of Service Tax, Ahmedabad [2017 (5) TMI 240 - CESTAT AHMEDABAD], had considered the similar issue and 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. Thus, it is difficult to accept the proposition advanced by the Revenue that all the co-owners providing the service of renting of immovable property be considered as an association of persons and the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e this appeal. 2. On behalf of the appellant, ld. Consultant Shri G. Siva Kumar appeared and argued the matter. He submitted that the four appellants are co-owners and each have their right over the property and it cannot be treated as association of persons. Each of them has been receiving his/her share of rent directly from the clients. When the taxable value of each of the coowners is considered, the same would fall below the threshold small scale exemption limit. He gave the break-up of all the four appellants which is as under:- Year Value of rent as per SCN Share of each co-owner Threshold exemption under SSI Notification during the relevant period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emption under SSI notification during the relevant period. The demand has been raised on all the coowners to treat them as association of person and levy service tax on the amount of rent received by them. When the coowners are treated individually, the amounts undoubtedly fall below the threshold exemption. The Tribunal in the case of Sarojben Khulsanchand Ors. Vs. Commissioner of Service Tax, Ahmedabad 2017 (5) TMI 240 had occasion to consider similar issue and observed as under:- 4. The learned Authorized Representative for the Revenue reiterates the findings of the lower authorities. It is his contention that the learned Commissioner after taking into consideration the percentage of share of individual co-owners in the property ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses to all the persons who had jointly owned the immovable property provided on rent. Needless to mention, 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 coowners separately, is neither supported by law nor by laid down procedure. Thus, it is difficult to accept the proposition advanced by the Revenue that all the coowners providing the service of renting of immovable property be considered as an association of persons and the Service Tax on the total rent be collected from one of the co-owners. Another argument of the Revenue is that since the property is indivi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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