https://www.taxtmi.com/caselaws?id=255445 Service tax exemption under the small-scale threshold was examined in a renting arrangement where co-owners received rent separately for a theatre complex. The claim for exemption was advanced individually by each appellant, and the Tribunal treated the issue as prima facie covered by an earlier ruling on a similar structure. It noted that, for the exemption notification, the aggregate value had to be considered, but if the assessees were regarded individually as service providers, the threshold was not crossed. On that basis, waiver of pre-deposit and stay of recovery of service tax, interest and penalty were granted pending disposal of the appeals. en-us Tue, 23 Sep 2014 00:00:00 +0530 Fri, 16 Jan 2015 11:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255445 Service tax exemption under the small-scale threshold was examined in a renting arrangement where co-owners received rent separately for a theatre complex. The claim for exemption was advanced individually by each appellant, and the Tribunal treated the issue as prima facie covered by an earlier ruling on a similar structure. It noted that, for the exemption notification, the aggregate value had to be considered, but if the assessees were regarded individually as service providers, the threshold was not crossed. On that basis, waiver of pre-deposit and stay of recovery of service tax, interest and penalty were granted pending disposal of the appeals. Case-Laws Service Tax Tue, 23 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255445