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Commissioner of Service Tax Delhi-IV, Gurgaon Versus Cocacola India Private Limited,

2016 (6) TMI 416 - PUNJAB AND HARYANA HIGH COURT

Imposition of Cost on adjudicating authority - Payable to Prime Minister's National Relief Fund - Held that:- the Tribunal had recorded that the analysis of the adjudicating authority was nothing but verbatim reproduction of the submission of the appellant and no finding was recorded about the taxability of services and the analysis/discussions/findings of the adjudication are very shoddy. It had been highly and conspicuously nonspeaking, non-reasoned, arbitrary and cavalier while passing the or .....

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aforesaid findings recorded by the Tribunal which may warrant interference by this Court. - Decided against the Revenue - STA No. 2 of 2016 (O&M) - Dated:- 11-4-2016 - MR. AJAY KUMAR MITTAL. & MRS. RAJ RAHUL GARG. JJ. For the Appellant: Ms. Ranjana Shahi, Advocate with Ms. Seema, Advocate AJAY KUMAR MITTAL, J. 1. Delay of 59 days in refiling the appeal is condoned. 2. This appeal has been preferred by the revenue under Section 35G of the Central Ex .....

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nd is proper when it is not voluntary? 3. A few facts relevant for the decision of the controversy involved as narrated in the appeal may be noticed. The respondent was issued three show cause notices, first for the period 2005-06 to 2009-10 and the subsequent two notices for the periods 2010-11 and 2011-12 for demanding service tax amounting to ₹ 60,11,37,341/-, ₹ 47,24,64,597/- and ₹ 2,29,44,582/-, respectively. The adjudicating authority vide order dated 28.2.2013 .....

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5. The Tribunal had recorded that the analysis of the adjudicating authority was nothing but verbatim reproduction of the submission of the appellant and no finding was recorded about the taxability of services and the analysis/discussions/findings of the adjudication are very shoddy. It had been highly and conspicuously nonspeaking, non-reasoned, arbitrary and cavalier while passing the order dated 28.2.2013. The adjudicating authority had passed the order without application of min .....

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