DILIP PARIKH Vs. COMMISSIONER OF SERVICE TAX, AHMEDABAD

JUDGEMENT

(1.) THESE applications are filed for waiver of pre -deposit of amount of service tax liability of Rs. 1,98,828/ -, interest thereof and penalties under Sections 77 & 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 mentioned individuals as a provider of service under the category of renting out of immovable property.