TMI Blog2007 (7) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... if it affect the right of the parties and goes to the root of the matter - ST/9/2007 - A-1277/KOL/2007 - Dated:- 2-7-2007 - [Order per : D.N. Panda, Member (J)]. - Miscellaneous Application No. 250/2007. The Appellant filed an application to allow an additional grounds of appeal stated in Para-3 of the application. The ground so taken was to the effect that if at all liability arises relat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 20-11-2006 raising Service Tax demand of Rs. 2,72,75,446/- and penalty of Rs.100/- per day under Section 76, penalty of Rs.1000/- for contravention of Section 77, penalty of Rs. 500/- for contravention of Section 75A, penalty of Rs. 2,72,75,446/- for contravention of Section 78 of Finance Act, 1994 and interest leviable under Section 75 of the said Act, has also filed the Stay Applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting to mining activities arises such liability may only arise w.e.f. 1-6-2007 and not prior to that. Therefore, the same authority's finding that no jurisdiction was exercisable on the Appellant should not have passed the impugned order which is under appeal before this Hon'ble Tribunal. 7. The ld. JDR appearing for Revenue supported the impugned order under appeal. 8. Hearing both sides, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity of Orissa has no jurisdiction over the appellant which was very well examined by the Self Same Authority in the findings at page 24-29 of the order dated 30-5-2007. A copy of such an order was submitted also in the course of hearing. The ld. Counsel further submitted that the various activities intended to be carried out during the impugned period was a composite contract and vivisecting the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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