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Service Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Renting of immovable property - Joint ownership - clubbing of ...


Service Tax on Jointly Owned Property: Each Co-Owner Must Pay Individually, Not Through One Co-Owner's Registration.

October 10, 2018

Case Laws     Service Tax     AT

Renting of immovable property - Joint ownership - clubbing of clearances - 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.

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