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Kailash Chawla Versus Commissioner of Central Excise And Service Tax, Rohtak

2015 (11) TMI 568 - CESTAT NEW DELHI

Waiver of pre deposit - Maintenance or repair service/ Works Contract Services/ Commercial or Industrial Constriction Service (CICS) - Held that:- As the services were rendered under works contracts, they were not liable to service tax upto 31.05.2006 as works contract service came into existence w.e.f. 01.06.2007. Further, we notice that benefit of composition scheme for works contract service has not been extended although the rendition of service involved supply of goods and so prima-facie th .....

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tionate interest would meet the requirement of Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 - Partial stay granted. - Service Tax Stay Application Nos. 60658 & 60987 of 2013, Service Tax Appeal Nos. 59894 & 60130 of 2013 - Dated:- 8-9-2015 - G Raghuram, President And R K Singh, Member (T) For the Appellants : Shri A K Batra, CA & Shri Varun Gaba, Adv For the Respondent : Shri Amresh Jain, DR ORDER Per R K Singh Stay applications alongwith appeals .....

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existence with effect from that date. The demand ₹ 10,61,033/- pertains to the period upto 31.05.2007. (ii) Service tax has also been demanded on the receipt of ₹ 4,25,71,993/- (service tax amount of ₹ 47,98,925/-) but this amount pertained to the service rendered in respect of airports (Rajiv Gandhi Bhawan and Safdarjung Airport). (iii) ₹ 6,62,592/- out of the impugned demand pertains to works contract which were in respect of non-commercial buildings and ₹ 2,05,2 .....

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various works contracts have not been provided nor any evidence regarding the computation of service tax under different categories given. (ii) Contracts were not provided to the adjudicating authority also. (iii) The adjudicating authority has analysed the issue on the basis of available records and has come to a finding regarding the liability of the appellant to the impugned tax and penalties. (iv) That there was clear suppression of facts is established by the fact that even when the appell .....

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