It was viewed that the rent received by individuals owning property jointly cannot be clubbed to impose service tax
While allowing the service tax exemption, the Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that co-owners holding immovable property are treated as independent service providers. It was viewed that the rent received by individuals owning property jointly cannot be clubbed to impose service tax. Shri Kamleshkumar K Kotecha, the…
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