2009 (7) TMI 698

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...., C.As., for the Appellant. Shri S.K. Panda, Jt. CDR, for the Respondent. [Order per: D.N. Panda, Member (J)]. - Authorised Representative, Shri Batra submits that there is service tax demand of Rs. 1,84,83,805/- in terms of order-in-Original, totally discarding plea of appellant that it is entitled to benefit Notification No. 12/2003 dated 20-6-2003. Shri Batra submits that nature of servic....

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....e, therefore, submits that there should not be direction for pre-deposit of the impugned demand during pendency of the appeal. 2. Learned Joint CDR submits that in para 37 at page 86 of the order, authority has pointed out that the appellant is not eligible to the benefit of Notification No. 12/2003 dated 20th June, 2003. His categorical submission is that the learned Adjudicating Authority not....

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....ng that law has rightly been conceived by this Bench in Raj Furniture case dealt with by the Bench recently. Law stated therein is that sale of goods is not intended to be taxed by Finance Act, 1994 nor even Finance Act, 1994 is a disguised commodity taxation law. Sale of goods being subject matter of taxation by State in terms of Seventh Schedule to the Constitution, Service is a subject of taxat....

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....thout examination of material adduced before him there cannot be a mechanical taxation. We have also looked into para 4 at page 71 of Order-in-Original. Assessee has brought to the notice of the authority that assessee has documentary evidence for claiming exemption under Notification No. 12/2003 and that was available in record (Ref: Page 71 of OIO). We have examined facts and figures of the appe....