TMI Blog2018 (11) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... realized, SCN is issued - Held that:- Such contracts are clearly liable to tax only with effect from 01.06.2007 - demand do not sustain - appeal allowed - decided in favor of appellant. - Appeal No.: ST/00653/2011 - Final Order No. 42663/2018 - Dated:- 12-10-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P Dinesha, Member (Judicial) Shri. D. S. Vipula, Advocate for the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posing to demand ₹ 17,87,990/- for contravention of provisions of Section 68 of the Finance Act, 1994 read with Rule 6(1) of the Service Tax Rules, 1994. 1.2 After due process of law, the lower adjudicating authority vide Order-in-Original dated 11.03.2009 confirmed the demand along with interest and also imposed penalty under Section 76 of the Finance Act, 1994. Thereafter, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. 3. During the course of hearing, Ld. Advocate submitted that the issue involved in this case is no more res integra as the same has already been addressed to and settled by the decision of this very Bench of the CESTAT in the appellant s own case for an earlier period in Final Order No. 42921/2017 dated 14.11.2017, wherein after considering the rival contentions this Bench has ruled as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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