https://www.taxtmi.com/caselaws?id=255146 Co-owners receiving rent separately were held to have made out a prima facie case for waiver of pre-deposit because the small scale service-tax exemption is tested on the aggregate value of taxable services rendered by each assessee for the relevant year. On the stated facts, if each appellant was treated as an individual service provider, the value attributable to each did not cross the prescribed threshold, so recovery was stayed pending disposal of the appeals. en-us Thu, 04 Apr 2013 00:00:00 +0530 Thu, 08 Jan 2015 18:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255146 Co-owners receiving rent separately were held to have made out a prima facie case for waiver of pre-deposit because the small scale service-tax exemption is tested on the aggregate value of taxable services rendered by each assessee for the relevant year. On the stated facts, if each appellant was treated as an individual service provider, the value attributable to each did not cross the prescribed threshold, so recovery was stayed pending disposal of the appeals. Case-Laws Service Tax Thu, 04 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255146