2013 (9) TMI 68

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..... V Ravindran: These applications are filed for waiver of pre-deposit of amount of service tax liability of Rs. 1,28,544/-, interest thereof and penalties under Section 77 & 78 of Finance Act, 1994. 2. None appeared for the appellants. 3. Heard the ld.D.R. and perused the records. 4. On perusal of the records, we find that the issue involved in this case is regarding service tax liability on th .....

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..... 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 the payment individually. It is his submission that the department is correct in assessing the service tax liability after considering the amount collectiv .....

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..... 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 of amounts involved. 8. Accordingly, the applications for waiver of pre-deposit of amounts are allowed and recover .....

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