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M/s. Kumar Builders Versus Customs, Excise And Service Tax Appellate Tribunal And Another

2015 (4) TMI 130 - PUNJAB & HARYANA HIGH COURT

Restoration of appeal - Appeal dismissed for non compliance of pre deposit order - Whether the Tribunal was justified in dismissing the appeal on account of the failure of the appellant to deposit the amount of ₹ 50 lacs inspite of the fact that sufficient cause had been shown that the appellant was not undertaking any cleaning service and was only lifting the fly ash for M/s National Fertilisers Ltd. - Held that:- After hearing counsel for the parties and keeping in view the fact that out .....

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penalty which has been levied. - appeal was not liable to be dismissed on account of noncompliance of the earlier order dated 06.05.2013. Accordingly, the stay order dated 02.09.2013 (Annexure A-6) is set aside - Decided in favour of assessee. - STA No. 15 of 2014 (O&M) - Dated:- 4-3-2015 - S. J. Vazifdar, ACJ And G. S. Sandhawalia,JJ. For the Appellant : Mr Jagmohan Bansal, Adv. For the Respondent : Mr Sukhdev Sharma, Adv. ORDER G. S. Sandhawalia,J. CM No.26099-CII of 2014 Application for plac .....

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re to pre-deposit as per the earlier order dated 06.05.2013 (Annexure A-4). The substantial question of law that arises is whether the Tribunal was justified in dismissing the appeal on account of the failure of the appellant to deposit the amount of ₹ 50 lacs inspite of the fact that sufficient cause had been shown that the appellant was not undertaking any cleaning service and was only lifting the fly ash for M/s National Fertilisers Ltd. (for short, the 'NFL'). The case of the a .....

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f Edu. Cess + SH Edu. Cess Remarks (i) "Cleaning Service" as defined under Section 65 (24b) 29,60,791/- Related to the activity of lifting of Ash from the Ash ponds of NFL (ii) "Management Maintenance or Repair Service as defined under Section 65(64) 21,94,110/- Related to repair of roads and petty civil contracts (iii) "Construction of Complex Service" as defined under Section 65(30a) i)21,49,623/- ii)1,34,681/- (i) Construction of dwelling units for Northern Railways a .....

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e 'CCE') confirmed the demand of ₹ 74,88,396/- under Section 73(1) of the Finance Act and also ordered recovery of interest and penalty. The appeal was filed before the Tribunal which, vide order dated 06.05.2013, did not accept the reasoning of the CCE regarding the demand on account of the construction of the complex in respect of the dwelling unit executed at the instance of the Northern Railways for its employees. However, regarding the cleaning service, the management and main .....

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allowed the stay on similar grounds that the process of removing the fly ash by mechanical means would not amount to a cleaning service in the case of Purba Medinipur Zilla Parishad Vs. Commissioner of C.EX, Haldia 2010 (20) STR 355. It was, accordingly, contended that the claim of ₹ 29,60,791/-, which had been raised on account of the cleaning service was not leviable and a prayer was made for reducing the amount of pre-deposit. The Tribunal has, however, dismissed the application on the .....

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