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TMI Blog2016 (2) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... The matter is remanded to the Adjudicating authority to decide afresh after considering the documents and the submissions of the Appellant. In this context, the learned Advocate undertakes to appear before the Adjudicating authority to submit the documents and appear before the Adjudicating authority within two months from the date of receipt of this order. - Matter remanded back. - Appeal No.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 004 was issued, proposing demand of Service Tax of ₹ 40,07,737.00 alongwith interest and to impose penalty for the period 1999 to January 2004. It has also proposed to appropriate the amount of ₹ 6 lakhs as already paid by the Appellant. The Adjudicating authority confirmed the demand of Service Tax alongwith interest and imposed penalties under the various provisions of Finance Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authorities that they have realized the amount. In this context, the learned Advocate drew the attention of the Bench to the relevant grounds of appeal. He also submitted that arbitration proceedings are going on with ONGC and they have not collected the Service Tax from their clients. 4. The learned Authorised Representative for the Revenue strongly opposed the submission of the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he arbitration proceedings with the ONGC for demanding the dues. The learned Advocate also placed the statement before the Bench that the amount paid to the workers, would not be included in the gross value. He relied upon the decision of the Tribunal in the case of Gujarat Intelligence Security Vs CCE Vadodara-I - 2010 (19) STR 270 (Tri-Ahmd), and the Larger Bench decision of the Tribunal in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In this context, the learned Advocate undertakes to appear before the Adjudicating authority to submit the documents and appear before the Adjudicating authority within two months from the date of receipt of this order. If the Appellant fails to appear before the Adjudicating authority within this period, the Adjudicating authority shall pass the order in accordance with law, without giving any f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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