9911796707
TMI Blog2014 (7) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... s been explained to our satisfaction. Accordingly the delay is condoned. 2. After hearing both sides for some time, we find that the matter is required to be remanded and therefore we waive the requirement of pre-deposit and take up the appeal for final disposal. 3. Service tax of Rs. 11,73,88,886/- with interest has been demanded. The period of dispute is from 01/04/2010 to 31/03/2011. Penaltie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir rights would not be affected. The salary and all other benefits were to be paid by only IGTPL and the employees ceased to be the employees of the appellant. The arrangement is co-terminus with the period during which IGTPL would run the Rajiv Gandhi Container Terminal (RGCT)(container terminal). After going through the terms of agreement, we find that as contended by the learned counsel, this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two show-cause notices issued to them and the matter is already before the Tribunal. There is no discussion on this aspect. Therefore while undertaking fresh adjudication, we request the Commissioner to consider this aspect also and decide. Similarly, it is also required to be decided whether the provisions of Section 80 can be applied for imposition of penalty in respect of the amount of liabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant. The issue lacks clarity. It appears a portion of the demand is accepted and reversed and there is a dispute about the balance. This also, in our opinion, has not been adequately dealt with. Therefore, we would request the Commissioner to reconsider the issue and after considering the submissions to come to an appropriate conclusion. 5. Accordingly, the impugned order is set aside and the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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