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2012 (10) TMI 67 - CESTAT AHMEDABADWaiver of pre-deposit – Assessee individuals are co-owner of a particular building and have rented out the premises - Tenant issues different cheques to all the above individuals as they are co-owners - Amount received by the individuals would be within the threshold limit of SSI exemption N/No. 08/2008 – Held that:- As the cheques for rent are received individually by all the appellants, it was indicated in the agreement between the individuals for the purpose of renting out of premises to another person so as to make it specific that individually they are renting out the property to a person. As the said notification talks about the aggregate value of the taxable services rendered, should be considered for the purpose of exemption and in this case if individually all the appellants be considered as provider of such service, their aggregate value does not exceed the threshold limit. - Stay granted.
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