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2015 (1) TMI 85 - AT - Service TaxWaiver of pre deposit - Construction of commercial complex service - Non examination of material evidence - Held that:- Intention of the parties were to act distinctly on two different contracts and there is no material on record to suggest at this stage that there was wrongful arrangement made by the appellant to cause to prejudice to Revenue. Such intention is not apparent from record. Calling for pre-deposit at this stage shall cause undue hardship to the appellant. - Stay granted.
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