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2011 (5) TMI 549 - CESTAT, BANGALOREWaiver of pre-deposit - Service Tax liability - Construction of Complex Service" or "Commercial or Industrial Construction Service" - The demand has arisen on the ground that the appellant has taken advances from the buyers as a builder/developer - Held that:- Services rendered by the appellant would be taxable from 1.7.2010 only and any demand prior to that period prima facie seems to be not sustainable - Since in the appellant's case unconditional waiver has been granted for an earlier period for the demand of Service Tax on identical set of facts, respectfully following the same, allow the applications for the waiver of pre-deposit of the amounts involved and stay the recovery thereof till the disposal of the appeal.
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