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HomeIndirect TaxesCo-Owners Renting Property Individually Not an “Association of Persons”, Eligible for Separate...

Co-Owners Renting Property Individually Not an “Association of Persons”, Eligible for Separate Service Tax Exemption: CESTAT

Indirect Taxes

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By Mariya Paliwala
Co-Owners Renting Property Individually Not an “Association of Persons”, Eligible for Separate Service Tax Exemption: CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench has held that co-owners renting out a commercial property cannot automatically be treated as an “association of persons” (AOP) for service tax purposes.  The bench of  M. Ajit Kumar (Technical  Member) and Ajayan T.V. (Judicial Member) ruled that each co-owner must be assessed separately…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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