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Case Law Details

Case Name : Krishnakant Dipakbhai Patel Vs Commissioner of Service Tax (CESTAT Ahmedabad)
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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 co

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