2013 (12) TMI 907

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..... the Respondent. ORDER All these five applications are filed against a common order in appeal for waiver of pre-deposit of an amount of Rs. 1,85,621/- confirmed as service tax liability, interest thereof and penalties under Sections 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 on .....

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..... 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 the .....

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..... 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. Accordingly, the applications for waiver of pre-deposit of amounts are allowed and recoveries thereof stayed till the disposal of appeals. (Dictated and pronounced in open c .....

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