2012 (10) TMI 67

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. ORDER M.V. Ravindran, Judicial Member - All these five applications are filed for waiver of pre-deposit of amounts of service tax liability as indicated below, along with interest, penalty of equal amount under Section 78 and also the penalties under Section 76, 77, 70 of Finance Act, 1994. Name Service Tax Penalty u/s 78 Shri Shrenik K Patwa Rs. 55,373 Rs. 55,373 Smt....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as granted by Notification No. 6/2005-ST dated 01.03.2005 and amended vide Notification No. 08/2008-ST dated 01.3.2008. It is his submission that the Revenue has considered the amounts received by all of the applicants as collectively and seeking to charge the service tax liability individually on the persons. 5. Ld. SDR, on the other hand would submit that the property involved in this case is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n lakhs in the preceding financial year. In these cases, if the cheques for rent are received individually by all the appellants, it was indicated in the agreement between the individuals for the purpose of renting out of premises to another person so as to make it specific that individually they are renting out the property to a person. On perusal of the said notification, we find that the said n....