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M/s. Life Long India Ltd., Gurgaon Versus The Commissioner, Service Tax, Delhi

Waiver of pre-deposit - whether the amount of ₹ 2,35,00,000/- as directed by the Tribunal was reasonable and justified - import of services towards handling the goods including inspection, sorting etc. - reverse charge - Held that:- After hearing learned counsel for the parties and keeping in view the totality of the facts and circumstances of the case, a sum of ₹ 50 lacs shall be deposited by the appellant within a period of four weeks - It was pointed out that vide order dated 16.7 .....

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2015 (O&M) - Dated:- 9-2-2016 - MR. AJAY KUMAR MITTAL AND MRS. RAJ RAHUL GARG For The Appellant : Mr. Amar Pratap Singh, Advocate For The Respondent : Ms. Ranjana Shahi, Advocate AJAY KUMAR MITTAL, J. 1. This appeal has been preferred by the assessee under Section 35G of the Central Excise Act, 1944 (in short, the Act ) against the orders dated 16.7.2015 and dated 12.5.2015 (Annexure A-1 Colly) passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as .....

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l provisions? (iii) Whether in facts and circumstances of present case impugned order directing the appellant to deposit ₹ 2,35,00,000/- along with interest when the amount of tax liability has been wrongly calculated? (iv) Whether in facts and circumstances of present case impugned order directing the appellant to deposit ₹ 2,35,00,000/- along with interest when the entire exercise is revenue neutral? (v) Any other question which this Hon'ble High Court may consider fit in the f .....

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stries Inc. USA and others for handling the goods including inspection, sorting etc. Vide the said agreements, the appellant had agreed to pay for services rendered in relation to such goods received by M/s Wainwright Industries Ltd. who issued invoices (Annexure A-4). Audit of the appellant was conducted on 27.12.2008 to 31.12.2008 wherein it was found that the appellant had entered into an agreement with M/s Wainwright Industries Inc., USA for inspection and re-work services rendered in relati .....

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nexure A-6) to the said show cause notice. The appellant received a letter dated 14.1.2013 for personal hearing and sent a letter dated 24.1.2013 (Annexure A-7) for adjournment of the hearing of the case. The Commissioner vide order dated 30.4.2013 (Annexure A-8) confirmed the demand of service tax along with interest under Section 75 of the Act and also imposed penalties under Sections 77 and 78 of the Act. Feeling aggrieved, the appellant filed an appeal along with stay application (Annexure A .....

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