2013 (9) TMI 68

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....ondent : Shri Manoj Kutty, AR Per: M V Ravindran: These applications are filed for waiver of pre-deposit of amount of service tax liability of Rs. 1,28,544/-, interest thereof and penalties under Section 77 & 78 of Finance Act, 1994. 2. None appeared for the appellants. 3. Heard the ld.D.R. and perused the records. 4. On perusal of the records, we find that the issue involved in thi....

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....y 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 his submission that for individual purposes, and for the purpose of benefit of individual co-owners, the appellants sought the payment individually. It is his submission that the department is correct in assessing the service t....