2013 (12) TMI 493

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....Sarvaiya, AR, for the Respondent. ORDER These applications are filed for waiver of pre-deposit of an amount of service tax liability of Rs. 1,90,235/-, interest thereof and penalties under Sec. 77 & 78 of the 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 a....

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....er hand, would submit that the property involved in this case is jointly owned by all the persons and the same property is being rented out and hence there is service of renting out of an immovable property. It is 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 departm....