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TMI Blog2023 (10) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... rent is on account of eight persons in the different proportion. From the proportion of the rent (given), it is clear that the total rent is not on account of Dineshbhai M Patel alone but it is in different proportion to individual of eight persons. Therefore, the entire rent cannot be considered as consideration of M/s Dineshbhai M Patel. On taking the rent proportion of each person, it will much below the threshold limit of small scale exemption provided under notification No. 06/2005-ST dated 01.03.2005 as amended by notification No. 04/2007-ST dated 01.03.2007 and Notification No. 08/2008-ST dated 01.03.2008. Accordingly, no Service Tax demand arises against any one. This issue has been considered in the various judgments cited b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missed the appeal. Therefore, the present appeal filed by the appellant. 2. Shri Amit Laddha, Learned Counsel appearing on behalf of the appellant taken us to the allotment agreement of the property and submits that the property is registered not only in the name of Dineshbhai M Patel but in the names of total eight persons and rent in the agreement with the lessees is also in the proportionate of the ownership of such eight persons. Therefore, it is not the appellant alone is receiving the rent but there are eight persons including the appellant received the rent. Therefore, the entire consideration cannot be taken as the consideration of Dineshbhai M Patel. 2.1 He submits that the demand was raised against Dineshbhai M Patel Ors., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to M/s. Dineshbhai M Patel Ors. There is no such entity, who received entire rent of the property. As per rent agreement, it is clear that the rent is on account of eight persons in the different proportion, which is given below: (2) The Licensee shall issue a separate TDS certificate in the name of all 8 Licensors [Co-Owners] at the end of the financial year in the proportion to their share in the property as mentioned below: 1. Dineshbhai M. Patel 12.5% 2. Bhaviniben D. Patel 12.5% 3. Mahendrabhai M. Patel 12.5% 4. Mahendrabhai M. Patel - H.U.F. [karta and Manager Mahendrabhai M. Pat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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