2015 (5) TMI 570 - AT - Service Tax

Waiver of pre deposit - Demand of service tax - Construction of Residential Complex service - Held that - Considering the fact that as the certificate issued by Rajasthan Housing Board that the construction was individual residential units and the issue was covered by the decision of the Tribunal in the case of A.S. Sikarwar 2012 (11) TMI 1000 - CESTAT NEW DELHI we waive the pre-deposit of adjudicated liability and stay the recovery thereof during pendency of the appeal - Stay granted.

Summary

The Appellate Tribunal CESTAT NEW DELHI confirmed a service tax demand of Rs. 80,60,449 against the applicant for 'Construction of Residential Complex' service. The applicant argued they constructed individual residential units and cited a previous Tribunal decision. The Tribunal waived the pre-deposit of the liability and stayed the recovery during the appeal.