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2013 (9) TMI 592

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..... .S.V. MURTHY, JJ. For the Appellant: Mr. J. S. Bhanumurthy, Consultant For the Respondent: Mr. R. Gurunathan, Additional Commissioner (AR) ORDER Per: P. G. Chacko; In addition to the matters figuring at item No. 23 of today s cause list, there are similar other matters of the same assessee which have not been listed by the Registry and these are Appeals Nos. ST/1205, 1206, 1213, 1240 1241/2012 and the connected stay applications, which we have called for for joint hearing with the listed matters. 2. The learned consultant for the appellant files the following statement of payments by the assessee towards the outstanding dues of service tax and education cesses:- Sl. No Appeal No. Name of t .....

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..... 85,823 128,400 13 ST/1204/2012 City 104/2012 170,205 64,325 131,302 195,627 14 ST/1205/2012 Hemavathi 103/2012 12,844 10,246 2,598 12,844 15 ST/1206/2012 Shravanabel- Gula 63/2012 90,982 39,802 60,535 100,337 16 ST/1207/2012 Konanur 69/2012 131,594 15,345 133,002 148,347 17 ST/1208/2012 Hagarana-hally 68/2012 22,346 13,703 12,148 25,851 18 ST/1209/2012 Channaraya-patha 62/2012 432,751 157,713 327,671 485,384 19 .....

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..... rity excluded certain elements from the proposed levy. The learned Commissioner (Appeals) also restricted the demands to the larger period of five years by setting aside the demands for periods in excess of the larger period. In such cases, the original authority has to re-quantify the exact amount of service tax and education cesses to be paid by the assessee in terms of the appellate Commissioner s decision. Such re-quantification is yet to happen. 3. In this scenario, we take into account the payments claimed to have been made by the appellant towards the dues and direct that there will be waiver and stay in respect of the balance dues till final disposal of the appeals. 4. It will be open to the respondent to verify their records an .....

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