https://www.taxtmi.com/caselaws?id=179535 The Tribunal allowed the condonation of delay in filing the appeal due to valid reasons provided by the applicant. The Tribunal found that the applicants had a strong case for waiver of pre-deposit of dues related to the construction of individual houses under a slum rehabilitation scheme, not constituting a 'residential complex' as defined under the Finance Act. The Tribunal set aside the Commissioner (Appeals) order and remanded the matter for decision on merits without requiring any pre-deposit, granting the appellants a hearing opportunity. No separate judgment was issued in this case. en-us Tue, 22 Oct 2013 00:00:00 +0530 Thu, 03 Mar 2016 18:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179535 The Tribunal allowed the condonation of delay in filing the appeal due to valid reasons provided by the applicant. The Tribunal found that the applicants had a strong case for waiver of pre-deposit of dues related to the construction of individual houses under a slum rehabilitation scheme, not constituting a 'residential complex' as defined under the Finance Act. The Tribunal set aside the Commissioner (Appeals) order and remanded the matter for decision on merits without requiring any pre-deposit, granting the appellants a hearing opportunity. No separate judgment was issued in this case. Case-Laws Service Tax Tue, 22 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179535