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2014 (6) TMI 355

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..... lved in the matter, we are of the opinion that interest of justice will be served by directing the appellant to pay only an amount of Rs.35 lakhs instead of Rs.70 lakhs as directed by the Tribunal. - stay granted partly. - C. E. Appeal. No. 4 of 2014 - - - Dated:- 9-4-2014 - Dr. Manjula Chellur, CJ And A M Shaffique,JJ. For the Petitioner : Sri. Joseph Kodianthara For the Respondent .....

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..... hiring of equipment, was served with an order calling upon him to pay service tax amounting to Rs.71.5 lakhs. He had already deposited Rs.1.5 lakhs. According to him, service tax liability was only Rs.7,90,842/-. Though the petitioner was also imposed with penalty and the liability to pay interest, according to the petitioner, since he is involved in transportation of materials, he has no obligat .....

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..... cted payment of only Rs.70 Lakhs. According to us, as it is only a prima facie opinion expressed by the authority concerned, the matter will have to be considered on merits based on the materials placed on record. 7. Learned counsel for the appellant would submit that he had placed all the necessary materials before the Tribunal in order to indicate that they are involved only in transportation .....

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