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2015 (1) TMI 687 - AT - Service TaxWaiver of pre deposit - Banking and Other Financial Services - Held that:- decision of HUDCO [2011 (11) TMI 95 - CESTAT, AHMEDABAD] cannot be straight away applied to the present case in view of the difference. Taking into account the fact that for the earlier periods, Commissioner himself had taken a view and dropped the proceedings, we consider it appropriate that at this stage, the appeal can be heard without any 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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