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M/s. Ajay Machine Tools Versus C.C.E. & S.T., Rohtak

2015 (11) TMI 561 - CESTAT NEW DELHI

Waiver of pre deposit - Management, Maintenance or Repair Service - benefit of Notification No.12/2003-ST - Held that:- Primary adjudicating authority taking recourse to Section 65A of the Act has come to a finding that the service rendered did not fall under the scope of CICS but under MMR. The appellant did not submit ST-3 returns and in spite of repeated reminders, it did not submit the required documents either. Consequently, the Commissioner resorted to the best judgement assessment. We, ho .....

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s under which the service was rendered in support of its contention regarding non-taxability of its service. However, there is force in the contention of the appellant that it was entitled to the benefit of Notification No.12/2003-ST. - pre-deposit of 50% of the adjudicated service tax liability along with proportionate interest would meet the requirement of Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 and we accordingly order. - Partial stay granted. .....

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to 31.03.2011 was confirmed along with interest and penalties under Management, Maintenance or Repair Service (MMR) [Section 65 (105) (zzg) of the Finance Act, 1994] on the ground that it provided the said service but did not pay service tax thereon. The adjudicating authority also resorted to best judgement assessment under Section 72 ibid on the ground that it did not submit ST-3 returns. 2. The appellant contended that (i) It is an electrical contractor and provided services to CPWD, PWD, RM .....

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y the value of the service rendered was less than the value of service rendered previous year. (v) The service was classifiable under Commerce or Industrial Construction Service (CICS) although it was for buildings not used for commerce or industry. (vi) It is entitled to the benefit of Notification No.12/2003, dated 20.06.2003, which has not been extended. 3. Ld. Departmental Representative, on the other hand, contended that the table given on page 72 of the Appeal Memo, wherein the appellant h .....

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