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2014 (12) TMI 705 - CESTAT CHENNAIWaiver of predeposit - Construction of Complex Service - Held that:- Appellant carried out construction of residential quarters to the government through CPWD. On a perusal of the work order dt. 29.11.2006 issued by the CPWD wherein the appellant was awarded construction of 134 numbers of Type II residential accommodation for BSF Campus, Thekkalore village Avinash Taluk, Coimbatore District, Tamil Nadu which includes internal water supply, sanitary and drainage etc. Similar contracts have also been awarded for construction of hostel complex, Lecturers' Quarters for Central University of Tamil Nadu, Tiruvarur etc. Construction of residential complex is for BSF, Lecturers' quarters etc. is meant for their employees. The Award of Contracts issued by CPWD is on behalf of President of India and also the guarantee was executed by the appellant is also on behalf of the President of India. Therefore, in view of the decisions of this very Bench, (2013 (8) TMI 262 - CESTAT CHENNAI) and other decisions of the Tribunal, we are of the view that the appellant has made out a prima facie case for waiver of entire amount of tax along with interest and penalty. Accordingly, the predeposit of service tax along with interest and penalty is waived and recovery thereof is stayed till disposal of the appeal - Stay granted.
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