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TMI Blog2015 (11) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant did not submit ST-3 returns and in spite of repeated reminders, it did not submit the required documents either. Consequently, the Commissioner resorted to the best judgement assessment. We, however, notice that the Commissioner has not given any basis for arriving at 25% mark up for the purpose of best judgement. On the other hand, the appellant has contended that the actual figures durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . - Application No. ST/STAY/60373/2013-CU[DB] In Appeal No. ST/59677/2013-CU[DB] - Stay Order No.53121/2015 - Dated:- 7-9-2015 - G. Raghuram, President and Mr. R.K. Singh, Member (Technical) For the Petitioner : Mr. A.K. Batra, CA, Mr. Varun Gaba, Advocate For the Respondent : Mr. Amresh Jain, DR ORDER Per Mr. R.K. Singh : The Stay Application along with appeal is filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntenance of non-commercial Govt. buildings which was exempted from payment of service tax retrospectively in terms of Section 98 of the Finance Act, 2012. (iii) The appellant was having bona fide belief that service tax was not leviable. (iv) For the best judgement, 25% increase over the preceding year was adopted while in reality the value of the service rendered was less than the value of servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 65A of the Act has come to a finding that the service rendered did not fall under the scope of CICS but under MMR. The appellant did not submit ST-3 returns and in spite of repeated reminders, it did not submit the required documents either. Consequently, the Commissioner resorted to the best judgement assessment. We, however, notice that the Commissioner has not given any basis for arriving a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax liability along with proportionate interest would meet the requirement of Section 35F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 and we accordingly order. Pre-deposit shall be made within eight weeks. Compliance is to be reported by 13.11.2015. Subject to such compliance, recovery of the remaining adjudicated liabilities is stayed during pendency of the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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