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2013 (11) TMI 1065 - AT - Service TaxWaiver of pre-deposit - Construction of Residential Complex - more than 12 houses - appellant contended that separate approvals were taken for each of the house from the municipal authorities and commons roads were surrendered to the local panchayat. - Held that:- this is very highly contentious issue - the issue can be decided only by going into the details of the facts of this case. Considering that pre-deposit was called for the earlier period in respect of the same project of the assessee, we do not find it proper to grant complete waiver of pre-deposit in this case - Pre-dposite ordered partly.
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