Service Tax on Rent: Co-Owners with Separate Agreements Not AOP

Krishnakant Dipakbhai Patel Vs Commissioner of Service Tax (CESTAT Ahmedabad) he case of Krishnakant Dipakbhai Patel vs. Commissioner of Service Tax before the CESTAT Ahmedabad involved a dispute over service tax liability on rental income from a jointly owned commercial property. The appellants, co-owners of the property, had leased it to M/s. Astron Research Limited through separate leave and license agreements. Each co-owner received their share of rent individually, with no one exceeding the ₹10 lakh threshold for service tax liability. However, the tax department contended that all co-o...