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2015 (1) TMI 686 - AT - Service TaxWaiver of pre dpeosit - construction of a residential apartment complex - Held that:- Even though learned AR argued and relied upon the decision in the case of LCS City Makers Pvt. Ltd. Vs. CST, Chennai - [2012 (6) TMI 363 - CESTAT, CHENNAI], we find that the decision in the case of Krishna Homes Vs. CCE, Bhopal [2014 (3) TMI 694 - CESTAT AHMEDABAD], Maharashtra Chamber of Housing Industry Vs. UOI [2012 (1) TMI 98 - BOMBAY HIGH COURT] are more proper and we have already relied upon previous final orders where this Tribunal was considering the refund claims of the buyers of flats and allowed the same. Further in the case of G.S. Promoters Vs. UOI [2010 (12) TMI 34 - PUNJAB AND HARYANA HIGH COURT], Hon’ble High Court of Punjab & Haryana took the view that the amendment made on 01.07.2010 cannot be given retrospective effect. Prima facie we find that the appellant has made out a case on merits for complete waiver of pre-deposit. Accordingly the requirement of pre-deposit is waived and stay against recovery is granted during the pendency of appeal. - Stay granted.
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