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2015 (1) TMI 644 - CESTAT CHENNAIWaiver of pre deposit - Renting of Immovable property - Held that:- Show cause notice was issued to the notices Shri G. Soundarapandian and G. Kanagavel, and both of them claimed the exemption separately. Both the applicants entered into an agreement with M/s. Adlabs Films Ltd. for screening of the cinematic film. Prima facie, we find that the demand was not raised on M/s. Ganesh Theatre and both the applicants received the amount separately by cheques. We find that the Tribunal on the identical situation in the case of Vamini Nitinkumar Shah (2013 (9) TMI 68 - CESTAT AHMEDABAD), granted unconditional stay - In view of the above discussion, following the Tribunal’s decision, we waive predeposit of tax along with interest and penalty and stay its recovery till the disposal of the appeals - Stay granted.
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