2014 (1) TMI 564

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.... PER : S S Kang Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of service tax of Rs. 8,34,74,601/- interest and penalty. The applicants are registered with the revenue authorities as provider of taxable service of Renting of Immoveable Property Service and availed credit in respect of service tax paid on industrial and commercial construction activity. The a....

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....der in the case of Oberoi Mall Ltd. vs. Commissioner of Service Tax-II, Mumbai reported in., whereby the credit was disallowed on the similar grounds and Tribunal waived the pre-deposit. The applicant relied upon the decision of the Tribunal in the case of Navaratna S.G. Highway Prop Pvt. Ltd. vs. Commr of S.T., Ahmedabad reported in 2012 (28) STR 166 (Tri Ahmd.), whereby the Tribunal allowed the ....