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2018 (3) TMI 1384 - CESTAT NEW DELHIChange in tax entry - classification of service - provision of Multi Purpose Support Vessel (MSV) to ONGC and L&T on charter hire basis - case of Revenue is that prior to 16/05/2008 the service should be taxed under different entry, namely, BSS - whether taxable under Business Support service or under supply of tangible goods? - Held that: - Tribunal in Diebold Systems (P) Ltd. Vs. CST, Chennai [2007 (11) TMI 93 - CESTAT, CHENNAI] held that in case of introduction of new tax entry without amending the pre-existing tax entry it cannot be said that the same activity will be liable to tax under pre-existing as well as new entry - there is no merit in the contention of the Revenue for the tax liability of the appellant in respect of supply of tangible goods prior to 16/05/2008. Eligibility of the appellant/assessee for concession under N/N. 12/2003 - Held that: - There is nothing in the present appeal to state that the Notification 12/2003-ST is not available because of existence of different facts which are evidenced. Penalty u/s 76 and section 78 - Held that: - the proceedings itself should have closed under Section 73 (3) as the service tax liability alongwith interest has been discharged prior to issue of show cause notice - penalty set aside. Appeal allowed - decided in favor of appellant.
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