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2013 (1) TMI 578 - AT - Service TaxWaiver of pre-deposit - Stay Petition - Penalties u/s 77 - Renting out of immovable property - Co-owner of a property - Tenant issues different cheques to all the individuals as they are co-owners - Availing SSI exemption - Notification No. 08/2008-ST dated 01.03.2008 - Held that:- Notification talks about the aggregate value of the taxable services rendered, should be considered for the purpose of exemption and in this case if individually all the appellants be considered as provider of such service, their aggregate value does not exceed the threshold limit. Waive pre-deposit and Stay granted
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