2013 (10) TMI 385

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..... Heard both sides. 2. Common issue is involved, therefore the applications for waiver of dues are being taken up together. 3. The applicants filed appeals along with applications for waiver of dues against the common order-in-appeal. Shree Krishna Services filed application for waiver of pre-deposit of service tax amount of Rs.15,90,203/-, Shri Suresh Tiwari filed application for waiver of pre-d .....

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..... bour, Aurangabad, vide letter dated 23/08/2012. Adjudicating authority relied upon the enquiry repot submitted by Assistant Commissioner of Labour, Aurangabad. The contention is that the material which was collected by the adjudicating authority after the date of personal hearing and used against the applicant while confirming the demand is not supplied to the applicants. 5. During the last date .....

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..... ls. The applicants filed modification application vide the impugned order. The Commissioner (Appeals) dismissed the appeal for non-compliance to the provisions of Section 35F read with section 83 of the Finance Act, as the applicant failed to comply with the condition of the stay order on merits. 7. The contention is that as the adjudication order is passed in violation to the principles of natur .....

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..... tivity which is covered under the scope of service tax. Hence, the demand is rightly made. 10. WE have gone through the adjudication order in para 16.17, adjudicating authority has taken into consideration the information received from the Assistant Commissioner of Labour, Aurangabad and relied upon the same. The information from the Assistant Commissioner of Labour, Aurangabad is obtained after .....

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..... l justice and the applicants received the relevant papers during the hearing of the appeals before the Tribunal. Therefore, the impugned orders are set aside and matter is remanded back to the adjudicating authority to decide afresh and after affording an opportunity of hearing to the appellants. The appeals are disposed of by way of remand. (Dictated in Court)
Case laws, Decisions, Judgement .....

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