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2014 (7) TMI 31 - CESTAT AHMEDABADWaiver of pre-deposit - nature of amount received - renting of immovable property services - Revenue contends that appellant had stated that agreement entered by appellant is not for renting of immovable properties but is for a business consideration / conducting and would not fall under the category of renting of immovable properties - Held that:- facts in this case are the agreements though contended by the appellant were for arrangement of business conducting and amenities agreement, prima facie, in our view the said agreement may fall under the category of renting of immovable property services. Coming to the submissions made by the Ld. Counsel as to bonafide belief, this needs to be gone into detail which in our view can be done by us at the time of final disposal of appeals. Be that as may be, by the retrospective amendment brought in by Finance Act, 2010, it can be presumed that the appellant was aware of the service tax liability atleast from that date. Keeping in mind appellant has deposited an amount of Rs.14.83 lakhs during the pendency of the proceedings before the lower authorities and prima facie holding that the appellant has not made out a case for complete waiver of the balance amounts involved, and as the issue is an arguable one, we are of the view that appellant should be put to further condition of depositing an amount - Conditional stay granted.
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