2013 (12) TMI 326

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..... Revenue has confirmed demand of Service Tax of Rs.2.59 Crores and imposed equal amount of penalty under Section 78 and penalties under various other provisions of Finance Act, 1994. The principal allegation in the impugned notice and confirmed by the department is that during the period 2005-06 to 2008-09 the Applicant had rendered services under categories of site formation, GTA Service and Carg .....

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..... notice they have furnished the details of the value of taxable services received against each of the services. Also, they were shown the receipts which were claimed to be non-taxable under the category of 'site formation services'. It is his submission that they have enclosed the relevant work orders and documents but were not considered by the Commissioner. In support he has referred to the vario .....

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..... age, hence, after waiving the requirement of pre-deposit of all dues adjudged, we take up the Appeal for disposal with the consent of both sides. 5. We find that the issue in the present case relates to short payment of Service Tax on various taxable services alleged and confirmed to have been rendered by the Appellant for the period from 2005-06 to 2008-09, under the categories, namely, Site For .....

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..... service, relating to the site formation and clearance service. Along with the reply they have also enclosed copies of work orders and other relevant documents to show that the services rendered by them fall under the category of exclusion clause contained in the definition of site formation and clearance. We find that the Ld. Commissioner has confirmed the demand observing that the Appellant coul .....

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..... r taking into consideration all relevant documents. The Ld. Advocate has no objection to place the said documents/evidences again before the Ld. Commissioner during the course of adjudication proceeding. Since we are remanding the major portion of the demand, we direct the Commissioner to decide other issues, namely, levy of Service Tax on Cargo Handling Services and GTA Services afresh in the lig .....

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