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2015 (7) TMI 348 - CESTAT NEW DELHI

2015 (7) TMI 348 - CESTAT NEW DELHI - TMI - Waiver of pre deposit - Business Auxiliary Service - Penalty u/s 76 & 77 - chilling of milk - Held that:- chilling of milk does not amount to the activity of processing or manufacture falling under Business Auxiliary Service. - Decision in the case of Sharma Ice Factory vs. C.C.E., Jaipur I [2014 (6) TMI 493 - CESTAT NEW DELHI] followed - Stay granted. - Stay Application No. 60389 of 2013 in Service Tax Appeal No. 59690 of 2013 - Stay Order No. 51867/2 .....

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the consideration received on providing this taxable service is liable to service tax. The Assistant Commissioner of Central Excise Division, Kota confirmed service tax demand of ₹ 1,01,468/-, apart from interest and penalties. The appellant preferred an appeal which was disposed of by the impugned order. The lower appellate authority confirmed the demand to the extent of ₹ 90,775/- but set aside the penalty imposed under Section 76, while confirming the service tax demand penalty i .....

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