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2014 (1) TMI 998 - CESTAT BANGALOREDemand prior to 1-6-2007 - Whether the appellant is liable to pay Service Tax in respect of joint development of residential complex in respect of the portion of the flats handed over to the land owner - Held that:- requirement of 50% of the pre-deposit ordered by the Commissioner (Appeals) is very reasonable and at this stage, learned consultant undertakes to deposit the amount and requests that the appeal may be remanded. Accordingly, we waive the requirement of pre-deposit and take up the appeal itself. In view of the fact that appeal has been dismissed for non-compliance and the consultant undertakes to deposit the amount, we set aside the impugned order and remand the matter to the Commissioner (Appeals) to decide the issue on merits subject to the condition that the appellant deposited 50% of the Service Tax demanded - Following decision of LCS City Makers Pvt. Ltd. v. CST [2012 (6) TMI 363 - CESTAT, CHENNAI] - Decided in favour of assessee.
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