Rent received by Individuals owning Property jointly cannot be clubbed to impose service tax
Last updated: 20 June 2023
Court :
CESTAT, Chennai
Brief :
The CESTAT, Chennai in M. Vijayabharathi v. Commissioner of GST & Central Excise [Service Tax Appeal No. 42320 of 2014 dated June 14, 2023]set aside the order levying service tax on total rent received by co-owners jointly and held that the income received as rent by each co-owner is much below the threshold limit to subject the levy of service tax thus, no service tax can be imposed.
Citation :
Service Tax Appeal No. 42320 of 2014 dated June 14, 2023
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Bimal Jain
Published in Service Tax
Views : 214
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