2013 (9) TMI 68

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..... on who issues different cheques to all the individuals as they are co-owners - Held that:- benefit of SSI exemption Notification No 6/2005 grants the benefit of exemption of service tax per year, provided that the assessee has not crossed the threshold limit - if the cheques for rent are received individually by all the appellants, it was indicated in the agreement between the individuals for the .....

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..... vider of service under the category of renting out of immovable property. 5. We find that all the above individuals are co-owner of a particular building and have rented out the premises to a person, who issues different cheques to all the above individuals as they are co-owners and that the amount received by the individuals would be within the threshold limit of SSI exemption as granted by Not .....

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..... lant. 7. We find that benefit of SSI exemption Notification No 6/2005-ST dated 1.3.2005 as amended vide Notification No 8/2008-ST dated 1.3.2008, grants the benefit of exemption of service tax per year, provided that the assessee has not crossed the threshold limit of rupees ten lakhs in the preceding financial year. In these cases, if the cheques for rent are received individually by all the ap .....

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