2009 (10) TMI 457
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....of penalty under different provisions of law has come in appeal. 2. Principal grievance of the appellant as per learned Counsel appearing on behalf of appellant is that the authority below has erroneously treated the services provided by the appellant to be a Tour Operator, while it was a mere sub-contractor of principal Tour Operator. Service tax was paid by principal tour operator. According to the appellant, the authority has also failed to appreciate that tourist vehicles were not used to provide services of a tour operator. So also the authority disallowed abatement of 60% contrary to Notification No. 15/2007-S.T., dated 4-4-2007. Added to that, the adjudication also suffers from bar of limitation. The authorities below without proper....
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....hority has dealt all the points raised by the appellant in the course of adjudication and passed a reasoned and speaking order considering evidence on record. He dealt every aspect of the matter. The finding and discussion of the learned Adjudicating Authority appearing on page 12 to page 29 of the order of adjudication demonstrates his application of mind and also understanding of the matter in controversy, by him, thoroughly. Therefore, entire demand raised by the adjudication order is realizable during pendency of the appeal when the appellant has undertaken to discharge its liability before Hon'ble High Court of Karnataka. 3. Heard both sides and perused the records. 3.1 Assessees' contention is that it shall not be liable to service ....
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....ant, learned Adjudicating Authority was handicapped to consider the submissions of the appellant as to plea of double taxation of same service. Prima facie, we are unable to appreciate pleadings of appellant in view of specific CENVAT credit provisions existing in law to remove cascading effect. No findings of Authority below was brought to our notice in the course of hearing to appreciate that the very same service provided by the appellant was subjected to tax in the hand of the principal operator and present adjudication is a double taxation. It may be stated that avoidance of double taxation not being incorporated in Finance Act, 1994, in absence of any such mandate or legislative intention, nothing can be inferred in favour of the appe....
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....he view that Revenue's interest shall be prejudiced if total waiver of pre-deposit is directed during pendency of the appeal. 4.1 In the course of hearing, the appellants furnished a provisional Balance Sheet as on 31-3-2009. Also a provisional profit and loss account was enclosed to the said Balance Sheet. This document does not show that the appellant has unsound financial position. No circumstance was also brought it to our notice to appreciate that our order passed today directing pre-deposit shall cause undue hardship to the appellants. Following the ratio laid down by Apex Court in the case of Asst. Collector of Central Excise, West Bengal v. Dunlop India Ltd. and others - 1985 (19) E.L.T. 22 (S.C.) and also in Benara Valves Ltd. v. ....