2013 (9) TMI 253

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: These applications are filed for waiver of pre-deposit of amount of service tax liability of Rs. 1,98,828/-, interest thereof and penalties under Sections 77 & 78 of Finance Act, 1994. 2. Heard both sides and perused the record. 3. The issue involved in this case is regarding service tax liability on the above mentioned individuals as a provider of service under the category of renting out of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 tax liability after consider....