2013 (1) TMI 578

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..... , AR. Per: M.V. Ravindran: These applications are filed for waiver of pre-deposit of amount of Service tax liability of Rs.73,841/-, interest thereof and penalties under Sections 77 & 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 on the above mentioned individuals as a provider of service under the cat .....

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..... roperty 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 sough the payment individually. It is his submission that the department is correct in assessing the serv .....

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..... cation, we find that 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. Prima-facie, we find that the appellants have made out a case for waiver of pre-deposit .....

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