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M/s Ballamgarh Co-op L/C Society, Ropar Versus Commissioner of Central Excise, Commissionerate Chandigarh-II

2016 (1) TMI 484 - PUNJAB AND HARYANA HIGH COURT

Waiver of pre-deposit - Tribunal directed the appellant to deposit entire amount of service tax to entertain the appeal - whether the amount of pre-deposit as directed by the Tribunal was unfair and excessive - works contract - contract of cleaning various parts of M/s Guru Gobind Singh Super Thermal Plant - Held that:- Appellant has already deposited 50% of the total tax demand - the present appeal is disposed of by making the interim order dated 15.12.2015 absolute. The Tribunal is directed to .....

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-6) passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as the Tribunal ) directing the assessee to deposit entire amount of service tax amounting to ₹ 4,46,562/- as pre-deposit. 2. A few facts relevant for the decision of the controversy involved as narrated in the appeal may be noticed. In the year 2005, the appellant entered into a contract of cleaning various parts of M/s Guru Gobind Singh Super Thermal Plant, Ropar (For brevity the Therm .....

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eing carried out by them; whether the work being done by co-operative societies of cleaning is of technical nature and whether it pertains to plant or machinery or office or residential area in Thermal Plant. In pursuance thereto, the office of Deputy Chief Engineer opined that the work of cleaning of station building/service building cleaning of technical and non-technical was of non-technical nature and the cleaning pertained to office and other areas in the plant/out the plant and it did not .....

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011. The adjudicating authority vide order dated 23.9.2011 (Annexure A-2) confirmed the said demand and imposed penalty of equal amount under Section 78 of the Act and further imposed penalty of ₹ 2000/- under Section 77 of the Act. Feeling aggrieved, the appellant filed an appeal before the Commissioner (Appeals) who vide order dated 17.12.2012 (Annexure A-3) reduced the amount of service tax from ₹ 9.86 lacs to ₹ 4.46 lacs and accordingly reduced the amount of penalty under S .....

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