2011 (2) TMI 840

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.... (Appeals) No. 105/2010 dated 11.6.2010. 2. Heard both sides. 3. A Show Cause Notice dated 11.11.2008 was issued alleging that the respondents have paid only service tax of Rs.20,27,768/- for the period from October 2005 to September 2006 as against service tax due amounting to Rs.20,84,629/- and thus there was a short payment of tax to the tune of Rs.56,861/-. The assessee contested the cla....

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....ayment of Rs.31,216/- during the period April to June 2006. Learned SDR also submits that the claim of the respondent that Department has raised demand adopting higher rate of tax requires to be verified. 5. Learned counsel for the respondents strongly supports the order of the Commissioner (Appeals). Relying on the decision of the Tribunal in the case of Reliance Industries Ltd. Vs. CCE, Rajko....

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....e Industries (supra). However, I find that the respondents are claiming that they have paid an amount of Rs.31,216/- in excess during the period April to June 2006. The impugned order is silent on this claim. No details are available as to the extent of short levy alleged by the department for the period from October 2005 to March 2006 and for the period from July, 2006 to September 2006. The adju....