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The Universal Construction And Supply Agency And Others Versus Commissioner of Central Excise And Service Tax, Allahabad

2015 (8) TMI 106 - CESTAT NEW DELHI

Waiver of pre deposit - small service provider - wilful misstatement/suppression of facts - Benefit of Notification No. 12/2003-ST dated 26.2.2003 - Held that:- It is seen that the appellants mentioned at Sr. Nos. 1, 5 and 6 involving total amount of service tax in the range more than ₹ 10 lakhs each have paid more than 85% of the amount of service tax demanded in the respective show cause notice - In the remaining cases [except for Sr. No. 2 and 3 of the table) the amount of service tax i .....

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ircumstances including the appellants plea that service was rendered to a public sector unit and there was no question of any suppression/mis-statement on their part, we allow waiver of pre-deposit of the remaining adjudicated liabilities staying recovery of the same during pendency of the appeals. - Stay granted. - ST/Stay/60832/2013 in ST/60045/2013-CU(DB) - Dated:- 3-3-2015 - G Raghuram, President And R K Singh, Member (T),JJ. For the Appellants : Shri Prabhat Kumar & Shri Bipin Garg, Adv .....

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tive orders in terms of which service tax demands along with interest and penalties have been confirmed. The following chart gives the essential details in this regard. S.No Appeal No. Name of Appellant Total amount (as per SCN) Amount Paid Differential ST demanded (1) (2) (3) (4) (5) (6) 1. ST/60045/2013 Universal Construction & Supply Agency 18,22,678/- 15,16,433/- 3,06,245/- 2. ST/60052/2013 Kumaon Moulders 4,73,980/ 55,858/- 4,18,122/- 3. ST/60142/2013 A.N. Singh 8,25,505/- Benefit of SS .....

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Station and paid service tax under maintenance and repair service. The Revenue confirmed the demands shown in the last column of the above table on the ground that the appellants had not paid service tax on the entire amount received by them from M/s Anpara Power Corporation. The appellants have contended that they were rendering the service which involved supply of some goods the value of which was not includible in the assessable value for the purpose of service tax in terms of Notification N .....

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