https://www.taxtmi.com/caselaws?id=207194 The Tribunal granted a waiver of the pre-deposit requirement to the appellants based on their work for the Ahmedabad Municipal Corporation aligning with the exemptions under Section 65(97a) of the Finance Act, 1994. The decision was influenced by the nature of the project, including objectives such as recharging groundwater levels, improving city transportation, addressing flood issues, and providing recreational facilities, which fell within the specified categories for exemption. The Tribunal found that the appellants had established a prima facie case for exemption, leading to the waiver of the pre-deposit requirement during the appeal process. en-us Thu, 02 Dec 2010 00:00:00 +0530 Wed, 23 Nov 2011 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207194 The Tribunal granted a waiver of the pre-deposit requirement to the appellants based on their work for the Ahmedabad Municipal Corporation aligning with the exemptions under Section 65(97a) of the Finance Act, 1994. The decision was influenced by the nature of the project, including objectives such as recharging groundwater levels, improving city transportation, addressing flood issues, and providing recreational facilities, which fell within the specified categories for exemption. The Tribunal found that the appellants had established a prima facie case for exemption, leading to the waiver of the pre-deposit requirement during the appeal process. Case-Laws Service Tax Thu, 02 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207194