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2016 (6) TMI 412 - CESTAT CHENNAI

2016 (6) TMI 412 - CESTAT CHENNAI - TMI - Stay petition - realization of demand during pendency of appeal - goods used in works contract prior to 01.06.2007 - Held that:- in view of the settled position of law enunciated by Apex Court in the case of CCE, Kerala Vs. Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT], dispensing with the requirement of pre-deposit, the appeal is remitted back to the adjudicating authority with some guidelines. - Stay application disposed of - ST/S/173/2012 in .....

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el says that the amount of ₹ 113,55,71,963/- is value of the goods used in works contract executed by the appellant and that is not liable to service tax, since, the Finance Act, 1994 is not Commodity Taxation Law. He further says that when the matter relating to taxability of works contracts under Finance Act, 1994, was in controversy prior to the judgment of the Apex Court in the case of CCE, Kerala Vs. Larsen & Toubro Ltd. 2015 (39) STR 913 (S.C), there were lot of confusion on the .....

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mises, the prayer of the appellant is to stay the realization of the demand during the pendency of the appeal. 3. When both sides are in controversy on the proper application of law, it is considered appropriate to remand the matter back to the adjudicating authority dispensing pre-deposit to decide the issues afresh on the light of aforesaid Apex Court judgement since huge demand stated at the outset is involved in the present appeal. But, Revenue opposes to this proposition stating that only s .....

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