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2016 (2) TMI 332 - CESTAT KOLKATA

2016 (2) TMI 332 - CESTAT KOLKATA - TMI - Waiver of pre-deposit - Demand of service beyond the scope of show cause notice - though initially it was demanded in the SCN under the category of "Mining services", but in the adjudication order, the said demand was confirmed under 'Business Auxiliary Service' and GTA services. - Held that:- At this stage, it is difficult to accept the contention of the Revenue that discharge of service tax liability for the services rendered mostly in Orissa and partl .....

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- Stay Petition No. ST/S-75318/2014, Service Tax Appeal No. ST/75218/2014 - Dated:- 9-12-2015 - D M Misra, Member (J) And H K Thakur, Member (T) For the Appellants : Sri K Kurmi & Sri R Sharma, Advs For the Respondent : Sri K Choudhari, Supdt. (AR) ORDER Per D M Misra Heard both sides. 2. This is an application seeking waiver of pre-deposit of Service Tax of ₹ 78.83 Lakhs and equal amount of penalty imposed under Section 78 and penalties under other provisions of the Finance Act, 1994 .....

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to Jharkhand from 2010-2011, from where they discharged subsequently after obtaining a separate Registration. It is his submission that the said stand of the Revenue is incorrect. Regarding the balance amount of ₹ 15.00 Lakhs, he submits that even though initially it was demanded in the SCN under the category of "Mining services", which came into force from 1/6/2007, but in the adjudication order, the said demand was confirmed under 'Business Auxiliary Service' and GTA se .....

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towards 'Business Auxiliary Service' and GTA Services, the Ld. A.R. submitted that it cannot be construed that the Ld, Commissioner has travelled beyond the scope of the order in as much in the reply to the Notice rebutting the allegation of the Department, the applicant had claimed that they are eligible to the benefit of Notification of 34/2004-ST dated 03/12/2004 and also applicability of Service Tax under 'Business Auxiliary Services', to the service rendered by them, which .....

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