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TMI Blog2015 (8) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... ESTAT CHENNAI) granted waiver of pre-deposit by relying the Tribunals decision in the case of Macro Marvel Projects Ltd. (2008 (9) TMI 80 - CESTAT, CHENNAI), which has been confirmed by the Honble Supreme Court [2009 (7) TMI 1222 - SUPREME COURT]. Whereas the Revenue relied upon the decision in the case of PSK Engineering Constructions & Co. (supra), wherein pre-deposit has been ordered. - house ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r,JJ. For the Applicants : Shri A. John Moris, C.A., Shri M.A. Mudimannan, Adv., For the Respondent : Shri M. Rammohan Rao, DC (AR) ORDER Per: R. Periasami The adjudicating authority demanded service tax of ₹ 1,26,21,239/- and also imposed equal penalty for construction of residential houses of more than 12 units. 2. Ld. Advocate submits that they have obtained orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. AR reiterated the findings of the impugned order that they have constructed individual houses more than 12 units to the Tsunami affected people and also collected the amount and not paid service tax and not registered with service tax also. She relied upon PSK Engineering Constructions Co. Vs. CCE, Salem - 2014 (33) STR 36 (Tri.- Chen.). 4. Heard both sides and on perusal of the records ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (supra). Considering the above 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. The stay app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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