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2014 (7) TMI 237

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..... impugned order. Therefore, at this stage it is difficult to ascertain the correct figure of liability and on account of service tax on Mining after 01/06/2007. This Tribunal before 01/06/2007, on similar circumstances, has allowed the stay application in other cases. In the result, the offer of ₹ 1.00 crore against the now calculated liability of ₹ 1.40 crores, by the Revenue, seems to .....

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..... n reduced to ₹ 9.05 crores. He submits that the applicants are providing mining services against various work orders as listed by the Ld. Commissioner, in the impugned order. During the course of hearing, they have submitted that out of the total demand of ₹ 16.21 crores, ₹ 1.77 crores pertains to services rendered under the jurisdiction of Bolpur Commissionerate and balance dema .....

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..... ions of the assesses and in support he has referred to the decision of this Tribunal in the case of Engineering Projects (India) Ltd. Vs. Commissioner of Service Tax, Kolkata- 2013 (32) STR 733 (T-Kol), M/s. Gurunanak Roadlines Vs. Commissioner of Central Excise, Customs Service Tax, BBSR-II-2009 (16) STR 477(T-Kol) and Hazaribagh Mining Engineers Pvt. Ltd. Vs. C.C. Ex., Customs Service Tax- .....

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..... t recorded any finding against the claim of the Applicant that the amount involved for Bolpur Commissionerate is ₹ 1,77,13,183/-. Therefore, at this stage it is difficult to ascertain the figure submitted by the Ld. Special Counsel. He submits that for the period after 01/06/2007, the demand also includes transportation of sands, which the Ld. Commissioner has not considered due to non-produ .....

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..... on Mining after 01/06/2007. This Tribunal before 01/06/2007, on similar circumstances, has allowed the stay application in other cases. In the result, the offer of ₹ 1.00 crore against the now calculated liability of ₹ 1.40 crores, by the Revenue, seems to be reasonable. Consequently, we direct the applicant to deposit ₹ 1.00 crore (Rupees one crore only) within eight weeks from .....

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