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2015 (10) TMI 632 - PUNJAB AND HARYANA HIGH COURT

2015 (10) TMI 632 - PUNJAB AND HARYANA HIGH COURT - TMI - Waiver of Pre-deposit Services rendered for erection of telecommunication towers and repair and maintenance of existing towers for various telecommunication companies - Dispute arises with regards to the quantum of pre-deposit - Appellant contended that pre-deposit as directed by the Commissioner (Appeals) was unfair and excessive, still deposited some amount Revenue held amount as directed by the Commissioner (Appeals) was reasonable .....

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preferred by the assessee under Section 35G of the Central Excise Act, 1944 (in short, the Act ) against the orders dated 30.8.2013 (Annexure A-9) passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as the Tribunal ) and dated 3.4.2013 (Annexure A-7) passed by the Commissioner (Appeals). 2. A few facts relevant for the decision of the controversy involved as narrated in the appeal may be noticed. The appellant is engaged in erection of telecommuni .....

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ued to the appellant for non-filing of ST-3 returns which was subsequently adjudicated in the year 2007 and a sum of ₹ 1000/- was imposed as personal penalty which was duly deposited. The Government issued a notification dated 20.6.2013 (Annexure A-1) exempting the value of all the taxable services as is equal to the value of the goods and materials sold by the service provider to the recipient of services. Another notification dated 1.3.2006 (Annexure A-2) was issued providing abatement o .....

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along with interest and penalty for the period from 5/2006 to 8/2010. The appellant replied to the said show cause notice vide letter dated 10.4.2012. The Additional Commissioner Central Excise vide order-in-original dated 24.4.2012 (Annexure A-5) confirmed the service tax amounting to ₹ 29,84,848/- along with interest and also imposed penalties of ₹ 5000/- under Section 77 of the Finance Act, 1994 and ₹ 29,84,848/- under Section 78 of the said Act. Feeling aggrieved, the asses .....

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