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Compucom Software Ltd. Versus CCE & ST, Jaipur-I

2016 (8) TMI 191 - CESTAT NEW DELHI

Waiver of pre-deposit - Supply of tangible goods services - scope of “taxable service” as per Section 65 (105)(zzzzj) - supply of tangible goods without transferring the right of possession and effective control of such machinery, equipment and appli .....

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ch will necessarily be undertaken at the time of final hearing of the case along with the question of applicability of time bar to the demand, as pleaded by the applicant. - Stay granted partly. - Service Tax Stay No.50024 of 2014 in Appeal No.ST/500 .....

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R for the respondent. ORDER The applicant is praying for waiver of pre-deposit and stay of recovery of the adjudicated service tax demand of ₹ 1,24,52,639/- with interest, equal amount of penalty under Section 78 and further penalty under Secti .....

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ply of tangible goods . He further submitted that the definition of taxable service as per Section 65 (105)(zzzzj) talks about supply of tangible goods without transferring the right of possession and effective control of such machinery, equipment an .....

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cessories to the Department. The demand was also contested on the issue of time bar as substantial portion of demand is beyond the normal period. Ld. Counsel contended that there is no case for invoking demand for extended period in this case. He pra .....

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ent. It is clearly a case of non-payment of service tax on supply of tangible goods. The applicant does not have a case against the demand on merit. The applicant suppressed the material facts of rendering the services and as such, the demand for ext .....

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ong with consumables like - ink and paper. Para-4 of the agreement elaborates about the applicant s responsibility. It is stipulated that the safety/security, insurance, etc. of the computer systems, equipments and furnitures provided by the applican .....

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