2009 (12) TMI 530

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....ppellant. Shri A.K. Sharma, JDR, for the Respondent. [Order]. - Heard the learned Departmental Representative (JDR). The Applicants vide letter dated 30-11-2009 made a request to decide the Application on merits. 2. In this case the demand of Service tax of Rs. 81,830/- (Rupees Eighty One Thousand Eight Hundred and Thirty only) was confirmed and penalties are imposed. The demand ....

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....f Service tax paid on outward G.T.A. Service. The contention is that one of the conditions is that freight should be part of price and in the present case there is a specific finding that the Applicant does not fulfill this condition of the Circular which was subject matter of the decision of Punjab & Haryana High Court in the case of Gujarat Ambuja Cements (supra). 5. Applicants have als....

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....ryana High Court in the case of Gujarat Ambuja (supra) is not applicable on the facts of the present case. Limitation is mixed question of law and facts which will be gone into at the time of regular hearing. No financial hardship is pleaded in the Stay Application. In these circumstances I find it is not a fit case for waiver of pre-deposit of Service tax. Applicants are directed to deposit an am....