2015 (1) TMI 414

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..... o hold that Service Tax is not leviable in similar facts and circumstances. In this view of the matter, we grant waiver from pre-deposit of the amount of tax and penalty and stay recovery thereof during pendency of the appeal - Stay granted. - Appeal No. ST/89659/13 - - - Dated:- 3-11-2014 - Anil Choudhary and P S Pruthi, JJ. For the Appellant : Shri A R Krishnan, CA For the Responden .....

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..... within the industrial development area developed by the appellant, wherein plots for setting up of industry are allotted to various persons. 4. Heard the learned Counsel for the appellants. 5. As the issue appears to be covered by the earlier order of this Tribunal dated 4.9.2014 where in the appellant's own case, this Tribunal was pleased to hold that Service Tax is not leviable in sim .....

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