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    <title>2013 (9) TMI 68 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal analyzed the service tax liability issue concerning individuals as providers of renting out immovable property service. It considered the SSI exemption notification, individual receipt of rent, and the aggregate value of services rendered to determine the applicability of the exemption. The Tribunal granted the waiver of pre-deposit and stayed recoveries until the appeals were disposed of.</description>
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      <description>The Tribunal analyzed the service tax liability issue concerning individuals as providers of renting out immovable property service. It considered the SSI exemption notification, individual receipt of rent, and the aggregate value of services rendered to determine the applicability of the exemption. The Tribunal granted the waiver of pre-deposit and stayed recoveries until the appeals were disposed of.</description>
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