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2015 (10) TMI 575 - CESTAT NEW DELHI

2015 (10) TMI 575 - CESTAT NEW DELHI - TMI - Waiver of pre-deposit - Appellant provides services of maintenance or repair service and manpower recruitment service and contends that service recipient paid service tax on behalf of the Appellant for the period in issue and it had no intention to evade the tax as such Held That:- no evidence has been furnished that M/s HSCL paid service tax on behalf of/on account of the appellant. - the issue of invocability of extended period requires detailed a .....

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along with appeal has been filed against order-in-original dated 30.1.2014 in terms of which service tax demand of ₹ 1,09,65,371/- was confirmed along with interest and penalties on the ground that the appellant is registered under the category of maintenance or repair service and manpower recruitment service and provided services to M/s Hindustan Steel Works Construction Ltd. (M/s HSCL) during the period 2006-2007 to 2011-2012 but did not pay service tax. 2. The appellant has contended t .....

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to give clear evidence of payment of such service tax on behalf of the appellant as it is not possible for it to make such segregation. 4. We have considered the facts of the case and contentions of both sides. Prima facie, the leviability of service tax on the said services rendered by the appellant to M/s HSCL is not so much in dispute and no evidence has been furnished that M/s HSCL paid service tax on behalf of/on account of the appellant.The appellant has raised an issue of time-bar on the .....

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