2015 (1) TMI 345

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..... K. Sivakumar, Addl. Commissioner (AR), for the Respondent. ORDER This Stay Petition is filed for waiver of pre-deposit of Service Tax of Rs. 2,28,077/-, interest thereof and equal amount of penalty. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding Service Tax liability on the above mentioned individuals as a provider of service under the c .....

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.....  Ld. Additional Commissioner (A.R.), 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 for the purpose of benefit of individual co-owners, the appellants sought the payment in .....

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..... nts 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. 7. Accordingly, the applications for waiver of pre-deposit of amounts are allowed and recoveries thereof stayed till disposal of appeals. (Dictated and pronounced in Court)
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