2012 (11) TMI 212

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....Appellant. P.R. Meena for the Respondent. ORDER M.V. Ravindran, Judicial Member - All these three applications are filed against a common order in appeal for waiver of pre-deposit of amounts of service tax liability of Rs.51,640 /- confirmed against each appellant, interest thereof and penalties under Section 76, 77 and 78 of Finance Act, 1994. 2. Heard both sides and perused the recor....

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.... amounts received by all of the applicants as collectively and seeking to charge the service tax liability individually on the persons. 5. Learned Departmental Representative on the other hand would submit that the property involved in this case is jointly owned by all the persons and the said property is being rented out and hence there is service of renting out of an immovable property. It hi....