2014 (8) TMI 579

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..... ng and confirmed demand under GTA services - Held that:- The appellate authority having moved outside the scope of the show cause notices or the impugned order, makes the order passed by him as unjustified and unwarranted. We accordingly dispense with the condition of pre-deposit of duty amount of service tax and interest and stay the recovery of the same - Stay granted. - ST/326/2011 - Stay Orde .....

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..... he services provided by them, the demand of duty was raised against them and confirmed by the original Adjudicating Authority. 2. On an appeal against the same, Commissioner (Appeals) held in favour of the assessee by observing that the activities undertaken by them cannot be held to be falling under the category of Cargo Handling. However, he confirmed the demand of duty of ₹ 25,88,925/- .....

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..... d that prima facie force in the above contention of the appellant. The appellate authority having moved outside the scope of the show cause notices or the impugned order, makes the order passed by him as unjustified and unwarranted. We accordingly dispense with the condition of pre-deposit of duty amount of service tax and interest and stay the recovery of the same. The stay petition is allowed ac .....

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