Rent received by Individuals owing Property jointly cannot be Clubbed to impose service tax

Shri Akash Devendrakumar Sharma Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

The issue involved in present case is that for renting of property jointly owned by five persons, whether appellants are liable to service tax by clubbing of all five persons or otherwise.

We find that clubbing the property as co-owned by the persons, five appellants own equal share. All the appellants entered into lease agreement with Reliance Industries Limited and for this, each appellant became an indepen

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