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TMI Blog2018 (12) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Mohd. Altaf (Asstt. Commr.) AR for Appellant Absent for Respondent ORDER Per: Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard learned A.R. appearing for the Revenue and nobody appeared for the respondent. 2. As per facts on record, during the period 2006-07 to 2010-11, the respondent was registered w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax returns, they have short paid service tax to the tune of Rs. 38,23,591/-. 4. Accordingly proceedings were initiated against them by way of issuance of a show cause notice dated 05/10/2011 alleging short payment of service tax and proposing to confirm the same. The respondent in their submission, submitted that apart from providing services to the said M/s Obra Thermal Power Station which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis of payment made by the service receiver. He took into consideration the list of non taxable/exempted services provided by respondent which included non taxable/exempted services of construction of road, cleaning of wild vegetation, shrubs, slush etc. and its disposal; civil foundation work in Rail track; transportation of steel from Kanpur, Allahabad and Ghaziabad, supply of stone blast and 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate obtained from Trade Tax Authority certifying the tax deposited by the respondent. He also took into consideration the abatement available to the respondents in terms of Notification No.01/2006-ST and held that material has also been supplied by the respondents. Commissioner (Appeals) further held that as per settled law the show cause notice has to be specific and in the absence of any cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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