Service Tax not leviable for Rental Agreements in Name of Individual Partners for Jointly Owned Property: CESTAT [Read Order]

It was observed that as the rental agreements are in the name of the individual partner, with regard to the property held by them jointly, there cannot be a case of service to oneself
CESTAT - CESTAT Delhi - Service Tax - Rental Agreements - Tax on rental income - TAXSCAN

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has has held that service tax not leviable for the rental agreements in name of individual partners for jointly owned property. Sidhi Vinayak Associates, the assessee/appellant is a partnership firm with four partners, provides “Renting of Immovable Property Services” under…

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