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2015 (12) TMI 14 - CESTAT CHENNAI

2015 (12) TMI 14 - CESTAT CHENNAI - TMI - Waiver of pre deposit - Adjudicating authority has not taken into account the excludible value of non-taxable service - Penalty u/s 77 & 78 - Held that:- In the adjudication order at para 28.2, where the Commissioner has already taken into account the total value and also worked out the revised value. The total taxable value worked out to ₹ 2,30,30,794/- and it is revised to ₹ 1,64,06,953/- after excluding the amount of ₹ 66,23,841/- al .....

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me of final hearing of appeal. - Partial stay granted. - Application No. ST/S/42165/2014, ST/41840/2014 - Dated:- 16-7-2015 - R Periasami, Member (T) And P K Choudhary, Member (J) For the Appellant : Mr V Ravindran, Adv For the Respondent : Mr Balamurugan, AC (AR) ORDER Per R Periasami Appellant filed appeal against the order passed by Commissioner of Central Excise dt. 30.6.2014 wherein the adjudicating authority has confirmed the demand of service tax of ₹ 1,64,06,953/- with interest and .....

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8 to2011-12. He submits that entire demand has been made by reconciliation of ST-3 returns and balance sheet. The department has not classified under which category the demand is made. He further submits that during the period in dispute they have already paid ₹ 66,23,841/-. This amount was excluded and the adjudication order was passed confirming the balance amount of ₹ 1,64,06,953/-. He further submits that they have also paid an amount of ₹ 11,86,975/- as per ST-3 returns wh .....

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