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G. Varadarajan Versus Commissioner of Service Tax, Chennai

2016 (8) TMI 186 - CESTAT CHENNAI

Valuation - claim of deduction / abatement of goods involved in catering - Notification No.12/2003-Service Tax, dated 20.06.2003 - Held that:- Even today when the matter is heard by Tribunal, nothing came out from the appellant to demonstrate what wa .....

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here was no scope for the adjudicating authority to appreciate the value of the goods involved in the catering contract. Accordingly, there is no scope to hold that the orders of the authority below suffers from any legal infirmity. - Demand of .....

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and Shri B. Ravichandran, Technical Member For the Appellant Ms. Minchu Mariam Punoose, Adv. For the Respondent Shri K.P. Muralidharan, JC (AR) ORDER In this appeal, appellant s prayer is that it being a caterer, it is entitled to get the abatement o .....

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to the adjudicating authority in a paper book for his consideration. But that was not considered. 2. Revenue on the other hand says that appellant not adducing any evidence of the goods sold as required by the above notification, merely claimed abetm .....

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llate authority also in para 8 of his order analysed the requirement of law as to adducing of documentary evidence of the value of the subject goods sold. That was failed to be substantiated by the appellant. Therefore, he denied the benefit under th .....

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79 of the paper book does not reveal any such thing. The bill issued to M/s. Corborundum Hospital Ltd., was a composite bill. There was no scope for the adjudicating authority to appreciate the value of the goods involved in the catering contract. Ac .....

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as revealed from page nos.43-47 of appeal memo is confirmed. 6. So far as the penalty aspect is concerned, it appears that the appellant was in confusion as to applicability of the appropriate exemption notification. There appears no malafide on the .....

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