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Prime Maxi Mall Manager Pvt. Ltd. Versus CCE & ST, Delhi-III

2016 (6) TMI 920 - CESTAT CHANDIGARH

Business Auxiliary service (BAS) - As per the agreement, the applicant is entitled to use spaces retained by APIL on lease and licence basis and retain licence fee - applicant submitted the from May,2006/June, 2007 the applicant is paying service tax .....

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cant has not been able to make out a case for complete waiver of pre-deposit - stay granted partly. - ST/Stay/61067/2013 in Appeal No. ST/60191/2013 - Stay Order No. 13/2016-CHD - Dated:- 15-12-2015 - Mr. Ashok Jindal Member (Judicial) & Mr. Raju .....

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ious penalties upon then under Finance Act, 1994 for the period from 1.4.2004 to 30.4.2006 under the category of business auxiliary service. 2. The facts of the case that the appellant is under an agreement with M/s. Ansal Properties & Industries .....

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he agreement, the applicant is entitled to use spaces retained by APIL on lease and licence basis and retain licence fee. From 1.5.2006 the applicant is paying service tax under sale of apace for advertisement and from 1.6.2007 under renting services .....

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tment. On the basis, a show cause notice was issued to applicant to demand service tax which was adjudicated and confirmed the demand of ₹ 81,33,828/- for the period from 1.4.2004 to 30.4.2006. the applicant is seeking waiver of pre-deposit of .....

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not liable to pay service tax under the category of business auxiliary service. It is the contention of the learned Consultant that classification of service is not correct. He further submitted that the amount received form the customers cannot be t .....

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