https://www.taxtmi.com/caselaws?id=209462 The Tribunal granted the appellant's stay petition for waiver of pre-deposit of service tax, interest, and penalties totaling Rs. 37,38,188/- and Rs. 44,03,199/- for different periods. The Tribunal held that the appellant, as the landowner, developed and sold flats to buyers through agreements, establishing a prima facie case for waiver of pre-deposit. The Tribunal disagreed with the Adjudicating Authority's interpretation that receiving advances converted sales into services, allowing the application and staying recovery until appeal disposal. en-us Mon, 14 Mar 2011 00:00:00 +0530 Thu, 18 Jul 2013 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209462 The Tribunal granted the appellant's stay petition for waiver of pre-deposit of service tax, interest, and penalties totaling Rs. 37,38,188/- and Rs. 44,03,199/- for different periods. The Tribunal held that the appellant, as the landowner, developed and sold flats to buyers through agreements, establishing a prima facie case for waiver of pre-deposit. The Tribunal disagreed with the Adjudicating Authority's interpretation that receiving advances converted sales into services, allowing the application and staying recovery until appeal disposal. Case-Laws Service Tax Mon, 14 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209462