2014 (2) TMI 196

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....oj Kutty, A.R. ORDER Per: Mr. M.V. Ravindaran; This application is filed for the waiver of pre deposit of an amount of Rs. 5,38,259/- confirmed as service tax, interest thereof and equal amount of penalty imposed. 2. The above said amounts have been confirmed by the lower authorities as service tax liability, interest thereof and penalty under Section 78 of the Finance Act, 1994. 3.....

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....k arrangement and does not indicate that the said agreement is leasing out or letting or licensing or similar arrangements, in order to get covered under the definition of Renting out of Immovable Property. At this juncture, we find that the invoices which has been raised by the appellant on the principle, talks about the receipt of compensation charges and processing of the goods on behalf of the....