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Co-ownership & service tax

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(Querist)
03 August 2007 Under the service tax provisions , the assessee will be cownership or the co-owners for rent recd? Co-ownership of two persons receiving rent of Rs 10 lacs , whether not liable for service tax , because individual co-owner receives less than rs 5 lacs ?
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Yash Arya

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Yash Arya (Expert)
30 August 2007 No service tax payable if the service value is less than 8 lakh in a year.
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