2014 (12) TMI 1004

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..... o levy service tax even on the deposit received by the applicant in respect of shops under the rent of immovable property service - Held that:- prima facie as Revenue wants to levy service tax under the category of renting of Immovable property service on the deposit received by the applicant, hence the applicant had made out a strong case for waiver of pre-deposit. The pre-deposit of the remainin .....

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..... ce tax even on the deposit received by the applicant in respect of shops under the rent of immovable property service. 5. The applicant produced the resolution passed by the Agricultural Produce Market Committee whereby the terms and conditions regarding renting of shops are settled. 6. The contention of Revenue is that the applicants are receiving interest free deposit much more than rent. .....

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