2013 (10) TMI 297

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....n is filed for waiver of pre-deposit of an amount of Rs. 1,87,996/- as service tax liability, interest thereof and penalties under various sections. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding service tax liability on the appellant herein as a provider of service under the category of 'Renting of immovable property services'. 4. On perusal of the....

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....13 (31) S.T.R. 296 (Tri. Ahmd.) and Pankajbhai Champaklal Parekh Vs. Commar. Of S.T. Ahmedabad [2013 (31) S.T.R. 325 (Tri. Ahmd. ) wherein we have granted unconditional waiver of the amounts of the service tax liability confirmed, on the ground that every individual is liable to avail the benefit of Notification 6/2005-ST. In the facts and circumstance of this case in hand, we find that there is n....