2012 (11) TMI 252

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..... i Manoj Kutty, AR Per: M V Ravindran: All these three applications are filed against a common order in appeal for waiver of pre-deposit of an amount of Rs.3,58,688/- confirmed as service tax liability, interest thereof and penalties under Section 76, 77 and 78 of Finance Act, 1994. 2. Heard both sides and perused the record. 3. The issue involved in this case is regarding service tax liability .....

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..... on the persons. 5. Learned Departmental Representative on the other hand would submit that the property involved in this case is jointly owned by all the persons and the said property is being rented out and hence there is service of Renting out of an Immovable Property. It his submission that for individual purposes, and for the purpose of benefit of individual co-owners, the appellants sought t .....

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