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    <title>2015 (1) TMI 686 - CESTAT BANGALORE</title>
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    <description>The Tribunal accepted the appellant&#039;s reason for a 19-day delay in filing the appeal and condoned it. Regarding liability for service tax on construction of residential flats, the Tribunal favored decisions in Krishna Homes and Maharashtra Chamber of Housing Industry over LCS City Makers Pvt. Ltd. The Tribunal found merit in the appellant&#039;s case for complete waiver of pre-deposit and granted a stay against recovery during the appeal&#039;s pendency, citing the lack of retrospective effect of the 01.07.2010 amendment.</description>
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      <description>The Tribunal accepted the appellant&#039;s reason for a 19-day delay in filing the appeal and condoned it. Regarding liability for service tax on construction of residential flats, the Tribunal favored decisions in Krishna Homes and Maharashtra Chamber of Housing Industry over LCS City Makers Pvt. Ltd. The Tribunal found merit in the appellant&#039;s case for complete waiver of pre-deposit and granted a stay against recovery during the appeal&#039;s pendency, citing the lack of retrospective effect of the 01.07.2010 amendment.</description>
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