9911796707
TMI Blog2013 (3) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... paid by the purchaser to the promoters for meeting all legal costs, charges and expenses including professional cost of the Solicitors / Advocates of the Promoters in connection with the formation of the aid Organisation, preparing its rules, regulations and byelaws and the cost of preparing the agreement - reliance placed in the case of M/s. Puravankara Projects [2009 (8) TMI 616 - CESTAT, BANGAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicants submits that they are not pressing for waiver of pre-deposit of the balance amount of service tax under the category of 'GTA service' which they undertake to deposit within four weeks but they are seeking waiver of pre-deposit of the demand of service tax confirmed against them under the category of 'Management, Maintenance or Repair Service'. It is his submission that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein the Tribunal has granted unconditional stay. Therefore, waiver of pre-deposit is to be granted in this case also. 3. On the other hand the Ld. Commissioner (A.R.) for the department reiterated the impugned order and submitted that after giving possession to the purchaser of the flats they are charging the said amount for maintenance of the flats, therefore, they are required to pay service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation received by the appellants for any service. Therefore, this demand is also apparently not sustainable. Thereafter the Tribunal granted unconditional waiver of pre-deposit. Following the precedent decision in the case of Puravankara Projects (supra) the applicants are made out a case for 100% waiver of pre-deposit of service tax under the category of 'Management, Maintenance or Repair Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
