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Shri Amit Sharma, Shri Mahesh Kumar Nishad, Shri Yogesh Dwivedi Shri Shekhar Jaiswal And, Shri Chetan Verma Versus Commissioner of Central Excise, Raipur

2015 (9) TMI 1157 - CESTAT NEW DELHI

Validity of impugned order - Cargo handling service or manpower recruitment or supply service - Violation of principle of natural justice - Held that:- Adjudicating authority did not even devote a single sentence to analyze the service rendered by the appellant with a view to arriving at a finding that the said service fell under the category of cargo handling service. Thus, we find the orders-in-original nonspeaking; that apart, the appellants' contention that they had not received any show cau .....

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Appellant : Shri Shekhar Vyas & Shri Arun Pathak, Advs For the Respondent : Shri Govind Dixit, DR ORDER Per: R K Singh: These stay applications and appeals have been filed against the impugned order-in-appeal Nos. 69,70,7172&73(ST)/RPR-1/2013 dated 03/04/2013 in terms of which the appellants' appeals before the Commissioner (Appeals) were rejected taking recourse to Rule 5 of Central Excise (Appeals) Rules 2001 on the ground that the adjudicating authority did not have an opportunit .....

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firmed and said that they were only providing manpower and many of them have deposited service tax under manpower recruitment or supply service which had duly been appropriated in the respective orders-in-original. We find that the Commissioner (Appeals) has not dealt with these pleas of the appellants at all and has only observed that the appellants did not submit any reply to the show cause notice. Further, we find from the discussion / finding portion of the orders-in-original that there is n .....

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9,325/- + Education Cess of ₹ 2,787/- total ₹ 1,42,112/- should be recovered from the party under the head of "Cargo Handling Agency's Service" or otherwise. I find that the party had provided "Cargo Handling Agency's Service" to their clients and had received payment against the taxable service provided by them. The party did not bother to obtained registration neither paid service tax nor did they file ST-3 return thereby violated the provisions of Secti .....

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