2015 (2) TMI 797

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..... High Court of Bombay in the case of City & Industrial Development Corporation of Maharashtra Ltd. [2014 (11) TMI 127 - BOMBAY HIGH COURT], we modify our order [2014 (9) TMI 697 - CESTAT MUMBAI] by waiving the requirement of pre-deposit of ₹ 185 crore and direct the registry to list the appeal for final hearing without insisting on any pre-deposit. Revenue is restrained from recovery of dues .....

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..... bmits that subsequent to the passing of the stay order by this Tribunal, there has been further developments in the matter. The issue of exigibility to service tax, of the premium collected in a transaction where the land is leased for the purpose of subsequent commercial construction has been considered by the Principal Bench of this Tribunal at New Delhi, in the case of Greater Noida Industrial .....

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..... the above decisions may be followed in the present case also and therefore, the stay order dated 25/08/2014 be modified suitably waiving the requirement of pre-deposit. 3. The learned Deputy Commissioner (AR) appearing for the Revenue has no objection. 4. Considering the final order passed by Principal Bench at Delhi in the case of Greater Noida Industrial Development Authority and also the .....

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