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2014 (1) TMI 1145 - AT - Service TaxWaiver of pre-deposit of amounts of Service Tax - Penalties under Sections 76, 77 and 78 - Renting out of immovable property - Benefit of SSI exemption Notification No. 6/2005-S.T., dated 1-3-2005 as amended vide Notification No. 8/2008-S.T., dated 1-3-2008 - Held that:- if the cheques for rent are received individually by all the appellants, it was indicated in the agreement between the individuals for the purpose of renting out of premises to another person so as to make it specific that individually they are renting out the property to a person. On perusal of the said notification, we find that the said 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 - appellants have made out a case for waiver of pre-deposit of amounts involved - Stay granted.
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