GST DAILY – 421 : Co-owners receiving rent proportionally are not association of persons and are eligible for separate exemption: CESTAT

byCA Pradeep Modi
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THE CESTAT, REGIONAL BENCH, of CHANDIGARH

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[COURT NO. I] in the Case of Ramesh Kumar Chaudhary V/s Commissioner of Service Tax, decided on 17-12-2024

 👉 Issue:-

✔️ Is it taxable if Co-owners receiving rent proportionally?

👉 The Hon’ble CESTAT Judgement:-

✔️ Individual co-owners receiving rent separately in proportion to their shares cannot be treated as “association of persons” and are eligible for separate threshold exemption under Notification No. 6/2005-ST.

Section 93 of the Finance Act, 1994 read with Rule 3 of Service Tax Rules, 1994

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