2014 (1) TMI 356

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..... -owners liability to Service Tax has to be ascertained based upon the benefit of SSI Notification No. 6/2005, dated 1-3-2005 - appellants have made out a prima facie case for waiver of pre-deposit of the amounts involved - Stay granted. - ST/205-207/2012 - Stay Order Nos. S/1369-1371/2012-WZB/AHD - Dated:- 23-7-2012 - Shri M.V. Ravindran, Member (J) and B.S.V. Murthy, Member (T) None, for t .....

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..... rds. 6. On perusal of the records, we find that in an identical situation, wherein the appellants are co-owners of the property, any income received from such property needs to be apportioned individually to the co-owners and the co-owners liability to Service Tax has to be ascertained based upon the benefit of SSI Notification No. 6/2005, dated 1-3-2005, we have been granting the stay. We do no .....

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