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2014 (7) TMI 239 - CESTAT NEW DELHIWaiver of pre deposit - civil and industrial construction and construction of residential complexes services - Held that:- From the findings of the Commissioner (Appeals), it appears that the appellant have discharged service tax liability on the mobilization advance and the dispute would be only as to whether, the service tax should have been paid as and when the mobilization advance was received or whether the same should have been paid when the advance was adjusted during the course of execution of the project. As such, the dispute would be only of the interest for the period of delay in discharge of tax liability. In view of this, the impugned order directing the appellant to deposit 50% of service tax demand of ₹ 42,26,430/- is too harsh. The impugned order, therefore, is set aside and the matter is remanded to the Commissioner (Appeals) for deciding the appeal on merits without insisting on pre-deposit - Decided in favour of assessee.
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