Rent received from jointly owned property cannot be combined to impose service tax on individuals

M. Vijayabharathi Vs Commissioner of GST & Central Excise (CESTAT Chennai) In a recent case, M. Vijayabharathi v. Commissioner of GST & Central Excise [Service Tax Appeal No. 42320 of 2014 dated June 14, 2023], the CESTAT (Customs, Excise and Service Tax Appellate Tribunal) in Chennai made a significant ruling. The tribunal overturned the order that imposed service tax on the entire rent received by co-owners collectively. Instead, it concluded that the income earned as rent by each co-owner fell below the threshold limit, making it exempt from service tax. Facts: Mr. M. Vijayabharathi...