https://www.taxtmi.com/caselaws?id=218197 The Tribunal allowed the applications for waiver of pre-deposit of service tax liability, interest, and penalties confirmed against the appellants under Sections 76, 77, and 78 of the Finance Act, 1994. The issue centered on whether individuals, as co-owners of a building rented out to a bank, should be individually liable for service tax or assessed collectively. The Tribunal found that the appellants fell within the SSI exemption threshold, exempting them from service tax liability. Consequently, the waiver of pre-deposit was granted, and recoveries were stayed pending appeal disposal. en-us Mon, 03 Sep 2012 00:00:00 +0530 Wed, 08 Jan 2014 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218197 The Tribunal allowed the applications for waiver of pre-deposit of service tax liability, interest, and penalties confirmed against the appellants under Sections 76, 77, and 78 of the Finance Act, 1994. The issue centered on whether individuals, as co-owners of a building rented out to a bank, should be individually liable for service tax or assessed collectively. The Tribunal found that the appellants fell within the SSI exemption threshold, exempting them from service tax liability. Consequently, the waiver of pre-deposit was granted, and recoveries were stayed pending appeal disposal. Case-Laws Service Tax Mon, 03 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218197