TMI Blog2013 (5) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... re we set aside the impugned orders and remit the matters back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice. - Appeal No.ST/485, 486, 499/12 - - - Dated:- 13-3-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: Shri R. Subramanya, Adv For the Respondent : Shri S.K. Mall, A.R. JUDGEMENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act, 1944) 2. Rs.5,46,357/- (u/s 78 of the Finance Act, 1944) As applicable 3. The above said amounts have been confirmed by the lower authorities on the ground that the appellants are liable to service tax on the services rendered by them as regards site formation services. 4. Ld. counsel submits that the appellant is not disputing the service tax liability under the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the issue needs to be gone into detail which can be done only at the time of final hearing of the appeals. At this juncture, we also note that the appellants Shri Amrutlal Ramji Kapdi has deposited an amount of Rs.2,05,312/-, Shri Bhavesh Lalji Baldaniya has deposited an amount of Rs.2,10,803/- and Shri Dinesh Shirji Hadia has deposited an amount of Rs.2,85,911/-. We consider these amou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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