2014 (1) TMI 1454

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..... nt cheques in individuals name and not in appellant associations name - appellant has made out a strong prima facie case for the waiver of pre-deposit of the amounts involved. Applications for the waiver of pre-deposit of the amounts involved are allowed and recovery thereof stayed till the disposal of appeals - Following decision of Dinesh K. Patwa Versus Commissioner of Service Tax [2012 (10) TM .....

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..... f renting of immovable property. He would demonstrate from the agreement entered into with the State Bank of India that the agreement is entered with the individual owners of the shop premises and the State Bank of India while the appellants herein are just confirming parties as being the association of the members. He would submit that the State Bank of India who has leased out the shop premises .....

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..... ntered into agreement with the bank undisputedly that the State Bank of India has given the rent cheques in individuals name and not in appellant associations name. we find that we have taken a view of granting unconditional stay in an identical issue in the case of Shri D.K. Patwa (supra), as cited by the learned Chartered Accountant. We do not find any reason to deviate from such a view already .....

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