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    <title>2014 (1) TMI 1145 - CESTAT AHMEDABAD</title>
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    <description>The tribunal allowed the applications for waiver of pre-deposit of Service Tax liability, interest, and penalties for individuals renting out immovable property. The tribunal considered the SSI exemption Notification and concluded that if the rent was received individually by each appellant as per the rental agreement, they could be considered service providers within the exemption limit. As a result, the tribunal found in favor of the appellants, granting the waiver and staying recoveries pending appeal disposal.</description>
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    <pubDate>Wed, 26 Dec 2012 00:00:00 +0530</pubDate>
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      <title>2014 (1) TMI 1145 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=242930</link>
      <description>The tribunal allowed the applications for waiver of pre-deposit of Service Tax liability, interest, and penalties for individuals renting out immovable property. The tribunal considered the SSI exemption Notification and concluded that if the rent was received individually by each appellant as per the rental agreement, they could be considered service providers within the exemption limit. As a result, the tribunal found in favor of the appellants, granting the waiver and staying recoveries pending appeal disposal.</description>
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      <law>Service Tax</law>
      <pubDate>Wed, 26 Dec 2012 00:00:00 +0530</pubDate>
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