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C.C.E. Raipur Versus M/s. Hira Ferro Alloys Limited Unit-II

2016 (9) TMI 742 - CESTAT NEW DELHI

Business Auxiliary Services - receipt of brokerage - The assessee acted as an intermediary between the two working companies in connection with the transfer of title of equipment and machineries. - Extended period of limitation - Held that:- Supreme .....

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than mere erection or failure on the part of the manufacturer or conscious or deliberate withholding of information. We find this not to be case in the present proceedings. The Tribunal has also held time and again that once information is declared i .....

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inal Order No. 53102/2016 - Dated:- 17-8-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri V. Padmanabhan, Member (Technical) Shri Ranjan Khanna, AR for the appellant Shri Krishan Mohan Menon, Advocate for the respondent ORDER The Revenue appeal .....

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with the transfer of title of equipment and machineries. They received appropriate charges amounting to ₹ 2 crores for such services, vide their Bill dated 24/09/2005. The Original Adjudicating Authority, through is order dated 18/06/2009 confi .....

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es was well within the knowledge of the department at the time of visit of audit officers in December, 2005 for purposes of departmental audit. 2. Heard Shri Ranjan Khanna, Ld. DR for the appellant as well as Shri Krishan Mohan Menon, Advocate for th .....

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ill be covered under the category of Business Auxiliary Services defined in Section 65 (19) of the Finance Act, 1994. Accordingly, service tax will be liable on the amount of brokerage received by the assessee, We find that the Commissioner (Appeals) .....

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9/2005 was noticed. Further, it is also on record that annual audit of the books of accounts of the assessee was also conducted earlier in the year, 2005 but the same issue regarding non-payment of service tax on the brokerage was not raised and furt .....

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that under the circumstances, the Commissioner (Appeals) has rightly set aside the demand taking the view that there has been no suppression of fact by the assessee. 5. We are inclined to uphold the view taken by the Commissioner (Appeals) in the im .....

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