Co-owners treatable as independent service provider for threshold exemption under service tax: CESTAT Ahmedabad

Kamleshkumar K Kotecha Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT Ahmedabad held that co-owners are to be treated as independent service provider for calculating threshold limit of exemption under Notification Nos. 6/2005-ST dated 01.03.2005 and No. 8/2008-ST dated 01.03.2008. Facts- The appellants are co-owner of a building situated at Jawahar Road, Rajkot. They had given the said immovable property on lease to Punjab National Bank. The total rent received for the period 2008-09 to 2012-13 jointly by them amounts to Rs. 53,49,086/- in aggregate. A show cause notice c...