2014 (1) TMI 1145

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....K.N. Joshi, AR, for the Respondent. ORDER All these four applications are filed for waiver of pre-deposit of amounts of Service Tax liability of Rs. 2,29,698/-, interest thereof and various penalties under Sections 76, 77 and 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 mentione....

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....D.R., on the other hand, would submit that the property 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 purpose and for the benefit of individual co-owners, the appellants sought the payment individually. It is his submission that the departm....