https://www.taxtmi.com/caselaws?id=243239 The Appellate Tribunal CESTAT Ahmedabad allowed the stay petitions seeking waiver of pre-deposit of confirmed service tax liability on an association providing services under the renting of immovable property category. The Tribunal considered that the association was not the primary party in the agreement, as rent cheques were issued in individual owners' names, not the association's. Referring to a previous order, the Tribunal granted the waiver, emphasizing the importance of examining specific agreements in determining service tax liability and the significance of prima facie evidence in such cases. en-us Tue, 30 Apr 2013 00:00:00 +0530 Tue, 28 Jan 2014 06:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243239 The Appellate Tribunal CESTAT Ahmedabad allowed the stay petitions seeking waiver of pre-deposit of confirmed service tax liability on an association providing services under the renting of immovable property category. The Tribunal considered that the association was not the primary party in the agreement, as rent cheques were issued in individual owners' names, not the association's. Referring to a previous order, the Tribunal granted the waiver, emphasizing the importance of examining specific agreements in determining service tax liability and the significance of prima facie evidence in such cases. Case-Laws Service Tax Tue, 30 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243239