TMI Blog2018 (10) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessees 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 service tax on the total rent be collected from one of the co-owners. The demand cannot sustain and requires to be set aside - appeal allowed - decided in favor of appellant. - ST/40588/2015 - 42474/2018 - Dated:- 25-9-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers and they were paying income tax separately. The department has combined the rental income received by all these three persons together to demand service tax alleging that when combined together the amount has exceeded the threshold limit. He submitted that the co-owners cannot be considered as association of persons and is settled by the decision of the Tribunal in the case of Sarojben Khulsanchand Ors. Vs. Commissioner of Service Tax, Ahmedabad 2017 (5) TMI 240. He also relied on the following case laws: a. Anita Singh Ors. Vs. CGST, CC CE, Dehradun 2018 (6) TMI 810 CESTAT, New Delhi. b. Sh. Jasdeep Singh Ors. Vs. Commissioner of Central Excise, Jalandhar 201 (5) TMI 895 CESTAT, Chandigarh 3. The ld. AR Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the assessment under the Income Tax separately has no effect on Service Tax matters in which the service of renting of property is indivisible and the Appellants are liable to pay Service Tax on the gross value realised in providing the service. xxxx xxxx xxxx xxxx xxxx 9. We find force in the contention of the ld. Advocates representing the respective appellants inasmuch as association of persons‟ has been considered as a separate legal entity under the Income-tax Act for assessment and provided separate PAN number different from the PAN number possessed by individual co-owners; who joined together to form an association of persons‟. In the present case, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and circumstances in the cases of Deoram Vishrambhai Patel, Anil Saini Others and Luxmi Chaurasia (supra) after considering the issues raised, rejected the contention of the Revenue and allowed the benefit of exemption Notification No. 6/2005-S.T., dt.1-3-2005 as amended to individual co-owners who jointly owned the property and provided the service of renting of immovable property, and received the rent in proportion to the shares in the immovable property. Similar issue was considered in the cases relied by the ld. Advocate for the appellants. 6. Following the said decisions, we are of the considered opinion that the demand cannot sustain and requires to be set aside. The impugned order is set aside and the appeal is allowed wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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