In case of let out co-owned property, SSI exemption available to each co-owner separately

CESTAT, AHMEDABAD BENCH Dinesh K. Patwa versus Commissioner of Service Tax ORDER NOS. S/1137-1141/WZB/AHD./2012 APPLICATION NOS. ST/S/1387-1391 OF 2011 APPEAL NOS. ST/598 – 602 OF 2011 JUNE 21, 2012 ORDER M.V. Ravindran, Judicial Member   All these five applications are filed for waiver of pre-deposit of amounts of service tax liability as indicated below, along with interest, penalty of equal amount under Section 78 and also the penalties under Section 76, 77, 70 of Finance Act, 1994. Name Service Tax Penalty u/s 78 Shri Shrenik K Patwa Rs. 55,373 Rs. 55,373 Smt...