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2014 (2) TMI 295 - CESTAT AHMEDABADWaiver of pre-deposit of service tax - Commercial or Industrial Construction Services - Held that:- Since the appellant is contesting the issue on merits as well as on limitation, we consider the amount of Rs. 31.82 Lakhs deposited by the appellant as enough deposit to hear and dispose the appeal. Accordingly, the application for the waiver of pre-deposit of balance amounts involved is allowed and recovery thereof stayed till the disposal of appeal - Stay granted.
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