TMI Blog2018 (10) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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. Demand do not sustain - appeal allowed - decided in favor of appellant. - ST/40225/2015, ST/40226/2015, ST/40227/2015 - 42535-42537/2018 - Dated:- 1-10-2018 - Ms. Sulekha Beevi, C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) For the Appellant : Shri V. Alagappan, Consultant For the Respondent : Shri B. Balamurugan, AC (AR) ORDER PER BENCH After hearing both sides, we find that the dispute relates to demand of servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igarh Simrandeep Kaur and Others Vs CCE Chandigarh 3. On the other hand, Ld. A.R Shri B. Balamurugan supports the impugned order. 4. Heard both sides and have gone through the facts. We find that the Ld. Advocate is correct in her assertion that the matter is already settled by a plethora of decisions of the Tribunal. In the case of Sarojben Khusalchand Vs CST Ahmedabad (supra) relied upon by Ld. Advocate, the Tribunal has observed as under : 7.The basis of allegation by against the Appellants rests on the premise that even though the the Revenue immovable property is jointly owned by several persons, since the property itself is indivisible, and each person cannot separately render the service without involvement of other co-owners ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the scope and meaning of association of persons they have referred to the judgment of Hon‟ble Supreme Court in the case of CIT v. Indira Balkrishna (supra) followed in Deghamwala Estates (supra) case where under similar circumstances, the co-owners who received the rent income proportionate to their share had been assessed to income tax separately, but not as an association of persons. . 9. We find force in the ld. Advocates representing the respective appellants contention of the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainable Service Tax is accordingly charged. This Tribunal in similar facts 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. 10. In the result, the impugned orders are set aside and the appeals are allowed with consequential relief, if any, as per law. The above ratio has been reiterated by the Tribunal in Anil Saini Vs CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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