9911796707
TMI Blog2014 (6) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been filed by the appellant against Order-in-Revision No.15/VDR-II/Service-Tax/ SBT/COMMR/2010, dt.30.11.2010 and OIA No.Commr.(A)/421/VDR-II/2010, dt.23.12.2010. As these appeals have originated out of the same OIO No.D/STC/AC/431/SBT/2009, dt.23.03.2009, therefore, these are being taken up for disposal under this common order. 2. Shri Vinay Kansara (Advocate) appearing on behalf of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... H) v) CCE Ludhiana Vs Mayfair Resorts 2011 (21) STR 589 (Tri-Del) vi) CCE Vs First Flight Courier Ltd 2011 (22) STR 622 (P&H) 3. Dr. J. Nagori, Addl. Commissioner (A.R.) appearing on behalf of the Revenue brought to the notice of the Bench the Para-3 of the Stay Order dt. 03.10.2011 passed by this Bench in the case of Appeal No.ST/174/2011 filed by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is the case of the appellant that in view of the series of judgments it has been upheld that demands cannot be sustained only on the basis of difference in the income tax return value/balance sheet value and ST-3 return value as Revenue has not conducted any further investigation suggesting that any additional consideration has been received by the appellant with respect to the services provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty demand of Rs.3,40,573/- confirmed by the adjudicating authority, an amount of Rs.1.5 lakh was deposited by the appellant at the time of admitting the stay. In the interest of justice and in view of the judicial pronouncements on the issue relied upon by the appellant, the matter is required to be remanded to the adjudicating authority to grant a personal hearing to the appellant to explain th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
