Generally, it happens that there are two or more co-owners of a property and given on rent to a single person. Now dispute arises as to whether SSI limit is to be applied to the amount collectively received by individual co-owner(s) or individually to the each of the co-owner(s).

Recently the Hon’ble CESTAT in the matter of PANKAJBHAI CHAMPAKLAL PAREKH Vs. COMMR. OF S.T. AHEMDABAD, 2013(31) S.T.R. 325 (Tri-Ahmd.), has held that in case a premises jointly owned by two or more person (i.e. two or more co-owners) is given on rent to a single person and cheques for rent are received individually by all the co-owner(s), then in such case all the co-owners be considered as provider of Renting of immovable property service individually. This being so, threshold limit for calculating SSI exemption will also applicable to individual co-owner rather than collectively to all the co-owner(s).