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2015 (8) TMI 350 - AT - Service TaxWaiver of pre deposit - Construction of residential houses - Held that:- Appellant secured the contract for construction of residential houses for Tsunami victims from the Government of Tamil Nadu. On identical issue this Bench in the case of M/s. Jafty Earth Movers and contractors Ltd.(2013 (2) TMI 133 - CESTAT CHENNAI) granted waiver of pre-deposit by relying the Tribunals decision in the case of Macro Marvel Projects Ltd. (2008 (9) TMI 80 - CESTAT, CHENNAI), which has been confirmed by the Honble Supreme Court [2009 (7) TMI 1222 - SUPREME COURT]. Whereas the Revenue relied upon the decision in the case of PSK Engineering Constructions & Co. (supra), wherein pre-deposit has been ordered. - houses constructed for Tsunami victims are individual houses and not a housing complex. Further, in the case of PSK Engineering Constructions & Co. (supra) no reference has been made to the decision of Macro Marvel Projects Ltd. (supra). Considering the above facts and also considering that two decisions of this Bench are in favour of the assessee and taking into account of the judgment of the Hon’ble Supreme Court in the case of Macro Marvel Projects Ltd. (supra) the appellant has made out a prima facie case in their favour for waiver of pre-deposit. Accordingly, stay is granted till disposal of the appeal - Stay granted.
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