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2015 (12) TMI 1571

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..... t:- it is found that the appellant has not discharged the entire interest liability which is fastened on them due to non discharge of service tax liability. There is no dispute that the appellant is liable to discharge the service tax liability under the category of Manpower Recruitment or Supply Agency Services. We also find that the appellant had charged and collected the service tax from their .....

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..... d against Order-in-Appeal No.P-I/RKS/31/2012 dated 02.03.2012. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the issue involved in this case is regarding the setting aside of the penalties imposed by the lower authorities on the appellant. 4. Ld. Counsel submits that during the material period in question January 2007 to March 2008, appellant c .....

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..... Kumar Ora Vs. Commissioner of C. Ex. 2009 (14) S.T.R. 836 (Tri.-Del.) (iv) Garodia Special Steels Ltd. Vs. Commissioner of C. Ex. 2015 (38) S.T.R.527 (Tri. Mumbai) (v) Ralson Carbon Black Ltd. Vs. Commr. of C. Ex. 2014 (34) S.T.R. 227 (Tri.-Del.) (vi) Charu Papers Ltd. Vs. Commissioner of C. Ex. 2010 (18) S.T.R. 575 (Tri.-Del.) 5. Learned departmental representat .....

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..... ut did not deposit the same into the Government treasury, these findings are recorded by the first appellate authority in the impugned order at paragraph No.9. Appellant is unable to contradict or controvert the findings effectively. Learned Counsel has tried feebly to defend the assessee by stating that many clients of the assessee did not pay them the amount as billed but same is not evidenc .....

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