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2014 (1) TMI 356 - CESTAT AHMEDABADWaiver of pre-deposit of Service Tax - Penalty u/s 76, 77 & 78 - Renting of the property - Held that:- 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 - appellants have made out a prima facie case for waiver of pre-deposit of the amounts involved - Stay granted.
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