2018 (9) TMI 1594 – CESTAT CHENNAI – TMI – Non-compliance of predeposit – Demand of service tax on construction of residential complex – Held that:- During the stay application, the Tribunal has observed that the amount of ₹ 36,63,065/- deposited by the appellant is sufficient compliance of predeposit. We agree to the said observation by the Tribunal in the stay application and matter is remanded to the Commissioner (Appeals) to decide the issue on merits – appeal allowed by way of remand. – Appeal No. ST/541/2012 – Final Order No. 42212/2018 – Dated:- 9-8-2018 – Ms. Sulekha Beevi C.S., Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Ms. D. Naveena, Advocate for the Appellant Shri B. Balamurugan, AC (AC) for the Respond
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ited by the appellant would suffice the compliance of Section 35F of the Central Excise Act r/w Section 83 of Finance Act. She pleaded that the matter may be remanded to the Commissioner (Appeals) for deciding on merits. It is also argued by her that the issue on merits is covered in favour of the appellant by the decision of this Tribunal in the case of Ramaniyam Real Estates Pvt. Ltd. Vs. Commissioner of Service Tax, Chennai reported in 2018 (6) TMI 800 CESTAT Chennai. 3. The ld. AR Shri B. Balamurugan supported the findings in the impugned order and submitted that he matter requires to be remanded to the Commissioner (Appeals). 4. Heard both sides. 5. After hearing the submissions as well as perusal of records, we find that the Commissio
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