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

2015 (4) TMI 130 - PUNJAB & HARYANA HIGH COURT - 2015 (40) S.T.R. 455 (P & H) - 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 th .....

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ant is not liable to deposit ₹ 29,60,791/- on the said head along with the 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 Shar .....

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ribunal'), vide which, the appeal had been dismissed on account of the failure 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 .....

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eads, which reads as under:- Sr. No. Category of Service Service Tax inclusive of 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)21,4 .....

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2 (Annexure A-2), the Commissioner, Central Excise, Chandigarh-II (for short, the '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 .....

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that in similar circumstances, the Eastern Bench of the Tribunal at Kolkata had 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 amo .....

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