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2015 (12) TMI 16 - CESTAT NEW DELHI

2015 (12) TMI 16 - CESTAT NEW DELHI - TMI - Waiver of pre deposit - benefit of abatement - service of laying pipelines - installation or commissioning service - Held that:- No hearing was held in respect of the Show Cause Notice dated 15.10.2012 and therefore prima facie the demand of ₹ 14,81,645/- has been confirmed in violation of principles of natural justice which warrants full waiver and stay in respect thereof. As regards the remaining demand of ₹ 52,72,521/-, we find that the .....

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fit of abatement rate of 67% under Notification No. 15/2004-ST / No.1/2006-ST. - Installation of plumbing, drain laying or other installation for transport of fluid is covered under the definition of "Erection, Commissioning or Installation Service" (ECIS) - Partial stay granted. - Application No.ST/STAY/60502/2013-CU[DB], In Appeal No.ST/59780/2013-CU[DB] - Dated:- 20-7-2015 - G. Raghuram, President And R. K. Singh, Member (T), JJ. For the Appellant : Shri Anil Khanna, Adv For the Respondent : .....

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of laying pipelines which was held to be covered under installation or commissioning service taxable under Section 65 (105) (zzd) read with Section 65 (39a) of the Finance Act, 1994. 2. The appellant has contended that (i) the demand of ₹ 14,81,645/- in respect of Show Cause Notice dated 15.10.2012 was confirmed without granting any personal hearing and therefore the said demand has been confirmed in violation of the principles of natural justice, (ii) As regards the demand of ₹ 52,7 .....

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12)STR363(Tri.)]. 3. We have considered the contentions of the appellant. We find that the impugned Order-in-Original has been issued after hearing the appellant on 17.10.2011. It clearly shows that no hearing was held in respect of the Show Cause Notice dated 15.10.2012 and therefore prima facie the demand of ₹ 14,81,645/- has been confirmed in violation of principles of natural justice which warrants full waiver and stay in respect thereof. As regards the remaining demand of ₹ 52,7 .....

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