2017 (1) TMI 1552

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..... opportunity of hearing in the course of readjudication and make defence plea as well as lead evidence - Ld. authority shall pass a reasoned and speaking order recording such plea and evidence. In view of the difficulties in interpretation of law involved at the infancy stage of introduction of law and also there was confusion as to the invoking of the taxing entry there shall not be any penalt .....

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..... to 31-3-2004. It carried out the activity of conversion of light fitting, removing of existing street light fittings, repairing and re-fixing of street lights, etc. This entire work was maintenance contract for which learned Commissioner (Appeals) has rightly held that appellant was not liable to Service Tax. 2. Perusal of SCN, order of the adjudicating authority and the impugned order show th .....

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..... titled to fair opportunity of hearing in the course of readjudication and make defence plea as well as lead evidence. Ld. authority shall pass a reasoned and speaking order recording such plea and evidence. 4. In view of the difficulties in interpretation of law involved at the infancy stage of introduction of law and also there was confusion as to the invoking of the taxing entry there shall n .....

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