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M/s Aditya Builders Versus Commissioner of Central Excise-Ahmedabad-III And Vice-Versa

2015 (10) TMI 2289 - CESTAT AHMEDABAD

Waiver of Penalty under Section 78 – Construction Service - Civil Work of Foundation for Drilling Rig Platform – Taxable value included material and labour cost which is 75% of amount thus demand of tax cannot be sustained – Held that:- Considering t .....

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/11535-11536/2015 - Dated:- 6-10-2015 - Mr. P.K. Das, Member (Judicial) And Mr. P.M. Saleem, Member (Technical) For the Petitioner : Shri Vipul Khandhar, Chartered Accountant For the Respondent : Shri J Nair, Authorised Representative ORDER Per : Mr. .....

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10.9.2004 to 30.3.2007 under the category of Construction Services . By the impugned order, the Commissioner (Appeals) allowed the option to pay penalty 25% of the tax under Section 78 of the Finance Act, 1944. Hence, the assessee and the Revenue bot .....

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of Foundation for Drilling Rig Platform, Road etc. He submits that the taxable value included the material and the labour cost, which would be about 75% of the total amount and the demand of tax, cannot be sustained. He strongly relied upon the deci .....

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osited the entire amount of tax alongwith interest before issuance of Show Cause Notice. 4. It is noticed that the assessee is not contesting the demand of tax alongwith interest as they have already deposited and therefore, there is no need to go in .....

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