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2015 (8) TMI 350 - CESTAT CHENNAI

2015 (8) TMI 350 - CESTAT CHENNAI - TMI - Waiver 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, C .....

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bove 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. - ST/S/40832/2014 in ST/40609/2014 - MISC. ORDER No. 40696 / 2015 - Dated:- 5-5-2015 - Shri R. Periasami, Technical Member A .....

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e for Tsunami victims and is not covered under service tax liability. She submits that it is not a residential complex having 12 units but individual houses built for Tsunami victims. She relies on the following decision in support of her argument: 1. M/s. Jafty Earth Movers and contractors Ltd. & M/s. Buildman Engineers and contractors Ltd. Vs. CCE, Tirunelveli - 2013-TIOL-20-CESTAT-MAD and 2. Macro Marvel Projects Ltd. Vs. CST, Chennai 2008 (12) STR 603 (Tri.- Chenn.) 3. CC Vs. Macro Marve .....

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