2014 (9) TMI 113

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....pplication for waiver of pre-deposit of service tax of Rs. 2,56,65,366/-, interest and penalty. 3. The applicant had already paid an amount of Rs. 1.65 crores apart from Rs. 59,91,224/- which is appropriated by the adjudicating authority. 4. The contention of the applicant is that the demand is confirmed on the ground that the applicant had provided renting of immovable property service. 5. The....

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....le property service. 6. Revenue relies upon the findings of the lower authority and particularly relies upon the Board's Circular No. 148/17/11/ST dated 13.12.2011. 7. We find that as per the definition of Renting of Immovable Property as provided as under Section 65 (90A) of the Finance Act, 1994, renting of immovable property includes renting, letting, leasing, licensing or other similar a....