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2009 (12) TMI 545 - CESTAT, NEW DELHIDemand of service tax - Residential Complex service – water tank construction – demand of service tax assailed on the ground that overhead water tank construct as per work order of housing board – Revenue contended that appeal not maintainable as appeal dismissed by Commissioner (Appeals) for default in pre-deposit – and absence of request for waiver of pre-deposit - no Appellant shall prefer to cause prejudice to himself. But for ignorance of law – matter remanded back to Commissioner (Appeals) to decide the appeal on merits – disposal of appeal accordingly
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