2018 (2) TMI 1178

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..... ant : Shri Kartik Kurmi, Advocate, Shri S.B. Sharma, Advocate And Shri R. Sharma, Advocate For The Respondent : Sri A. Roy, Supdt., (A.R.) ORDER Per Shri Justice (Dr.) Satish Chandra The present appeal is filed against Order-in-Appeal No.49-50/RAN/2011 dated-11/08/2011. 2. Brief facts of the case are that during the period of consideration, the appellant was engaged in the manufacture of Spon .....

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..... s no value but fact remains that the appellant has received the money in lieu of dumping the debries. To support his argument, the Ld. Counsel has not shown any case law or authority that debries is value less item. 4. Further, the Counsel has relied on the ratio laid down in the case of Escorts Ltd. Vs. Commissioner of Central Excise, Faridabad [2015 (319) E.L.T. 406 (S.C.) where the definition .....

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..... as unregistered dealer. 8. In view of above and by considering the peculiar facts and circumstances of the case, the service tax is hereby sustained. 9. However, regarding the penalty, it appears that the appellant was under bonafide belief that Service Tax is not leviable. But the Service Tax is applicable as stated above. 10. It may be mentioned that this is the first instance where the appel .....

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