https://www.taxtmi.com/caselaws?id=252637 The Tribunal allowed the stay petition, granting a waiver of pre-deposit for the applicant in a case concerning the demand for service tax on Renting of Immovable Property service. The dispute revolved around the responsibility for repairs and maintenance in lease agreements affecting the service tax liability. The Tribunal found that the lessee, not the owner, was responsible for repairs and maintenance, refuting the Revenue's claim of undervaluation of rent due to maintenance costs. As a result, the applicant successfully challenged the service tax demand, leading to a favorable outcome with the waiver of dues for the appeal hearing. en-us Tue, 17 Jun 2014 00:00:00 +0530 Thu, 30 Oct 2014 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252637 The Tribunal allowed the stay petition, granting a waiver of pre-deposit for the applicant in a case concerning the demand for service tax on Renting of Immovable Property service. The dispute revolved around the responsibility for repairs and maintenance in lease agreements affecting the service tax liability. The Tribunal found that the lessee, not the owner, was responsible for repairs and maintenance, refuting the Revenue's claim of undervaluation of rent due to maintenance costs. As a result, the applicant successfully challenged the service tax demand, leading to a favorable outcome with the waiver of dues for the appeal hearing. Case-Laws Service Tax Tue, 17 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252637