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2016 (4) TMI 399 - CESTAT NEW DELHI

2016 (4) TMI 399 - CESTAT NEW DELHI - TMI - Demand of Service tax - period from 2006-07 till 2011 - Maintenance of immovable property, GTA service, works contract service, maintenance and repair services and supply of tangible goods services - Held that:- the defence taken before us are of legal / factual in nature and same are required to be examined by the Adjudicating Authority. In these circumstances, the impugned order is set aside and remand the matter back to the adjudicating authority fo .....

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r, DR ORDER PER ASHOK JINDAL: The appellant is in appeal along with application for stay. 2. We find that appeal itself can be disposed of at this stage. Therefore, appeal as well as stay applications are taken up together for disposal with the consent of both the sides. 3. The facts of the case are that service tax demand of ₹ 45,15,162/- have been confirmed against the appellant under various categories for the period 2006-07 till 2011 along with interest and various penalties under the .....

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er the purview of maintenance of immovable property. 5. She further submits that demand of ₹ 73,422/- is confirmed under the category of goods transport agency service for the goods transported by road during the period 2006-07 by individual truck owners who did not issue consignment note. Therefore, these individual truck owners are not goods transport agency. Hence, appellant is not liable to pay service tax in the light of the decision of this Tribunal in the case of Birla Ready Mix Vs. .....

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cro Marvel Project Ltd. Vs. C.S.T. Chennai 2008 (12) S.T.R. 603 (Tri-Chennai). She further submits that even otherwise no abatement has been granted to the appellant for the services rendered under works contract services. 7. She further submits that demand of ₹ 25,99,925/- was confirmed under maintenance and repair services for the activity of extension of passenger amenities at platform etc. or railways. With regard to this, she submits that these activities are not of commercial or indu .....

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