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2013 (3) TMI 689 - AT - Service TaxWaiver of pre-deposit - Management, Maintenance or Repair Service - the amounts are to be paid as 'Society Deposit' and the promoters shall utilize the sum paid by the purchaser to the promoters for meeting all legal costs, charges and expenses including professional cost of the Solicitors / Advocates of the Promoters in connection with the formation of the aid Organisation, preparing its rules, regulations and byelaws and the cost of preparing the agreement - reliance placed in the case of M/s. Puravankara Projects [2009 (8) TMI 616 - CESTAT, BANGALORE], for waiver of pre-deposit, where on similar issue, the Tribunal has granted unconditional stay - pre-deposit waived - decided in favor of assessee.
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