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M/s. Gannon Dunkerly & Co. Ltd. Versus CST, New Delhi

2015 (9) TMI 584 - CESTAT NEW DELHI

Commercial or industrial construction services - Benefit of Notification No.15/2004-ST dated 10.9.2004 - abatement under Notification No.15/2004-ST - Held that:- It has been held by the CESTAT in case of Bhayana Builders (2013 (9) TMI 294 - CESTAT NE .....

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ld be preposterous. Accordingly, notwithstanding the absence of the appellant, we are of the view that the penalties are not sustainable - Decided in favour of assessee. - Appeal No.ST/911-914/2009-CU (DB) - FINAL ORDER NO.52407-52410/2015 - Dated:- .....

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acts of the case are as under:- 2.1 The appellant provided commercial or industrial construction services and availed the benefit of Notification No.15/2004-ST dated 10.9.2004 and paid service tax on 33% of the gross value received. The primary adjud .....

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emands of service tax alongwith interest and penalty (under section 78 of Finance Act, 1994). The primary adjudicating authority duly appropriated the amounts of impugned demands and interest deposited by the appellant. The appellant has contended in .....

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