2015 (8) TMI 1244

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....n though only stay application has been listed, after hearing both the sides, I find that the appeal itself can be decided finally. Accordingly the requirement of pre-deposit is waived and appeal itself is taken up for final decision. 2. Revenue has taken a view that appellant had collected service tax from several purchasers of flats and therefore that should be deposited with the Department. Th....

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....d which should be the case if service tax is charged to the customers; the original authority also observed that in many cases the works used was 'service charges' and not service tax; moreover original authority also had examined all the documents and came to the conclusion that the appellants had not charged service tax and collected the same; moreover he also took note of the fact that appe....