9911796707
TMI Blog2013 (9) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... ption Notification grants the benefit of exemption of service tax per year, provided that the assessee has not crossed the threshold limit - if the cheques for rent are received individually by them. Waiver of pre deposit – requirement of pre deposit waived – appeal allowed in the favour of assessee. - ST/594/2012 - M/10446/WZB/AHD/2013 - Dated:- 10-1-2013 - M V Ravindran And B S V Murthy, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -owners. It is his submission that the amount received by the individuals would be within the threshold limit of SSI exemption as granted by Notification No. 6/2005-ST dated 1.3.2005 and amended vide Notification No. 08/2008-ST dated 1.3.2008. It is his submission that the Revenue has considered the amounts received by all of the applicants as collectively and seeking to charge the service tax lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit of exemption of service tax per year, provided that the assessee has not crossed the threshold limit of rupees ten lakhs in the preceding financial year. In these cases, if 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
