9911796707
TMI Blog2013 (11) TMI 1254X X X X Extracts X X X X X X X X Extracts X X X X ..... ER The applicants are seeking waiver of pre-deposit of the following demands confirmed against which are given here as under : S. No. Category of service provided Amount demanded (in Rs.) (i) Renting of Immovable Property Service 6,25,64,325/- (ii) Real Estate Agency Service 1,40,53,320/- (iii) Business Auxiliary S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r obtaining electricity connection, calculation mistake made by Revenue etc. Considering the submissions of the learned counsel, that the issues whether the amount for which they are seeking pre-deposit pertains to 'deposits for getting electricity connection' and 'rent recoverable' for the period prior to 1-6-2007 was received after the said date etc., have to be seen at the time of final hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the category of "Real Estate Agency service". Prima facie, we are of the view that it is a transaction, where the applicants have intended to purchase the property and later, they did not intend to purchase the same but the consideration was received from relinquishment of the title in the property, which may not amount to service. Accordingly, the applicants have made out a prima facie case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax under the category "Business Auxiliary Service". Accordingly, we waive the requirement of pre-deposit of the entire service tax, interest and penalty and stay recovery thereof during the pendency of the appeal. (iv) Denial of CENVAT credit : A demand has been confirmed on the assessees by denying them the CENVAT credit on input services availed by them for 'Construction of Immovable P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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