2013 (10) TMI 297

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... exemption and in the present case if individually all the appellants be considered as provider of such service, their aggregate value does not exceed the threshold limit. - Following Pankajbhai Champaklal Parekh Vs. Commar. Of S.T. Ahmedabad [2012 (11) TMI 252 - CESTAT AHMEDABAD] – Stay granted. - Appeal No. ST/11296/13-DB - - - Dated:- 20-8-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ense Agreement with the said M/s. UDG Ventures. Revenues case is that all the persons herein should be considered as a association of persons and liable to discharge the service tax liability, while it is the case of the appellant herein that he being an individual, and having received payment separately for the property rented out by him is eligible for the benefit of the exemption Notification .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X