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2014 (11) TMI 1072 - CESTAT CHENNAIWaiver of pre-deposit - Construction of Tamil Nadu Police Housing Corporation Ltd., Tsunami District Implementation Unit (TDIU), Peoples Development Association (PDA), Madurai Municipal Corporation and M/s.Harley Ram Nursing Home - Held that:- it is found that the Tribunal consistently granted stay in respect of demand of tax on the construction of houses by Tamil Nadu Police Housing Corporation Ltd. It is also found that the applicant had not produced any evidence in support of laying of roads for Madurai Municipal Corporation. It is also noted that the Tribunal in the case of construction of Tsunami project directed predeposit partly. It is further noted that construction of M/s. Harley Ram Nursing Home is a private entrepreneur which cannot be treated non-commercial construction. On a query from the Bench, the applicant failed to furnish break-up of the demand. On the other hand, Revenue on the basis of annexure to the show cause notice submitted that the demand of tax in respect of Tamil Nadu Police Housing Corporation Ltd. would be about ₹ 73 lakhs. Hence, the applicant is directed to make a predeposit of ₹ 12,00,000/- (Rupees twelve lakhs only) within 8 weeks. Upon deposit of the said amount, predeposit of balance amount of tax along with interest and penalty would be waived and recovery thereof stayed till disposal of the appeal.
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