https://www.taxtmi.com/caselaws?id=213112 The Tribunal denied the appellant's request for waiver of pre-deposit and stay of recovery regarding service tax and penalties related to renting of immovable property and collection of "royalty" or "rent" from a commercial activity under a Memorandum of Understanding. The Tribunal held that the collection of royalty constituted rent for the service of renting immovable property provided by the appellant. The appellant was directed to pre-deposit a specified amount within six weeks, with no consideration for financial hardships, emphasizing compliance. en-us Mon, 10 Oct 2011 00:00:00 +0530 Mon, 18 Mar 2013 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213112 The Tribunal denied the appellant's request for waiver of pre-deposit and stay of recovery regarding service tax and penalties related to renting of immovable property and collection of "royalty" or "rent" from a commercial activity under a Memorandum of Understanding. The Tribunal held that the collection of royalty constituted rent for the service of renting immovable property provided by the appellant. The appellant was directed to pre-deposit a specified amount within six weeks, with no consideration for financial hardships, emphasizing compliance. Case-Laws Service Tax Mon, 10 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213112