2013 (12) TMI 907

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..... ., dated 1-3-2005 as amended vide Notification No. 8/2008-S.T., dated 1-3-2008, grants the benefit of exemption of service tax per year, provided that the assessee has not crossed the threshold limit of rupees ten lakhs in the preceding financial year. On perusal of the said notification, we find that the said notification talks about the aggregate value of the taxable services rendered, should be .....

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..... 994. 2. Heard both sides and perused the record. 3. The issue involved in this case is regarding service tax liability on the above mentioned individuals as a provider of service under the category of Renting out of Immovable Property. 4. Learned counsel on behalf of the appellants would submit that all the above individuals are co-owner of a particular building and have rented out the premi .....

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..... ission that for individual purposes, and for the purpose of benefit of individual co-owners, the appellants sought the payment individually. It is his submission that the department is correct in assessing the service tax liability after considering the amount collectively received by the individual appellant. 6. After considering the submissions made by both sides, we find that benefit of SSI e .....

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