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2013 (3) TMI 204

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Full Text of the Document

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....Mr K.L. Goyal, Commissioner (AR.) Per: Ashok Jindal: The applicants are seeking waiver of pre-deposit of service tax, interest and penalty under the category of 'Renting of Immovable Property Service'. 2. The brief facts of the case are that the applicants are the owners of the premises and renting out the same to the tenants. Apart from the said activity, the applicant are under an oblig....