2013 (12) TMI 1428

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....ant, for the Appellant. Shri Rajendra Nagar, AR, for the Respondent. ORDER All these five applications are filed against a common order-in-appeal for waiver of pre-deposit of amounts of service tax liability, as mentioned against each, interest thereof and penalties under Sections 76, 77 and 78 of Finance Act, 1994 :- Name of Appellant/Assessee Amount of ST Confirmed Appeal No. ....

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.... individuals are co-owner of a particular building and have rented out the premises to a person, who issues different cheques to all the above individuals as they are co-owners. It is his submission that the amount received by the individuals would be within the threshold limit of SSI exemption as granted by Notification No. 6/2005-S.T., dated 1-3-2005 and amended vide Notification No. 8/2008-S.T.....

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....r considering the submissions made by both sides, we find that benefit of SSI exemption Notification No. 6/2005-S.T., dated 1-3-2005 as amended vide Notification No. 8/2008-S.T., dated 1-3-2008, grants the benefit of exemption of Service Tax per year, provided that the assessee has not crossed the threshold limit of rupees ten lakhs in the preceding financial year. In these cases, if the cheques f....