2012 (11) TMI 212

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..... spondent. ORDER M.V. Ravindran, Judicial Member - All these three applications are filed against a common order in appeal for waiver of pre-deposit of amounts of service tax liability of Rs.51,640 /- confirmed against each appellant, interest thereof and penalties under Section 76, 77 and 78 of Finance Act, 1994. 2. Heard both sides and perused the record. 3. The issue involved in this case is .....

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..... collectively and seeking to charge the service tax liability individually on the persons. 5. Learned Departmental Representative on the other hand would submit that the property involved in this case is jointly owned by all the persons and the said property is being rented out and hence there is service of renting out of an immovable property. It his submission that for individual purposes, and .....

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..... 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. Prima-facie, we find that the appellants have made out a case for waiver of pre-deposit of amounts involved. Accordingly, the applications for waiver of pre-deposit of amounts are allowed and recoveries thereof stayed .....

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