https://www.taxtmi.com/caselaws?id=241242 The Tribunal allowed the applications for waiver of pre-deposit in a case concerning service tax liability on individuals as providers of service under Renting out of Immovable Property. The appellants, co-owners of a building rented out to a bank, argued that they fell within the SSI exemption threshold. The Tribunal agreed, stating that considering each appellant individually, their aggregate value of taxable services did not exceed the threshold limit, thus granting the waiver and staying recoveries pending appeal disposal. en-us Mon, 31 Dec 2012 00:00:00 +0530 Thu, 19 Dec 2013 06:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241242 The Tribunal allowed the applications for waiver of pre-deposit in a case concerning service tax liability on individuals as providers of service under Renting out of Immovable Property. The appellants, co-owners of a building rented out to a bank, argued that they fell within the SSI exemption threshold. The Tribunal agreed, stating that considering each appellant individually, their aggregate value of taxable services did not exceed the threshold limit, thus granting the waiver and staying recoveries pending appeal disposal. Case-Laws Service Tax Mon, 31 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241242