2011 (5) TMI 549

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..... red by the appellant would be taxable from 1.7.2010 only and any demand prior to that period prima facie seems to be not sustainable - Since in the appellant's case unconditional waiver has been granted for an earlier period for the demand of Service Tax on identical set of facts, respectfully following the same, allow the applications for the waiver of pre-deposit of the amounts involved and stay .....

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..... has taken advances from the buyers as a builder/developer and the Revenue wants to tax these amounts as Service Tax liability under the category "Construction of Complex Service" or "Commercial or Industrial Construction Service". He would submit that identical set of facts, in respect of the very same assessee, for an earlier period i.e., 16.6.2005 to 31.3.2008, this bench was pleased to grant a .....

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..... e. Since in the appellant's case we have granted an unconditional waiver for an earlier period for the demand of Service Tax on identical set of facts, respectfully following the same, we allow the applications for the waiver of pre-deposit of the amounts involved and stay the recovery thereof till the disposal of the appeal. At this juncture, we indicate to the learned counsel that the amounts de .....

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