2012 (8) TMI 316

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....en this Stay Petition is called, ld.Counsel, at the outset, submitted that the issue involved in this case is regarding the Service Tax liability on the commission received by them from M/s Maruti Udyog Limited for receiving the customers to avail benefit of financial institutions. It is his submission that M/s Maruti Udyog Ltd has already paid the Service Tax liability on such commission received....

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....elevant paragraphs No.3, 4 & 5 of the said order are reproduced below.   3. In view of the above facts that several precedent decisions supporting the claim of the appellant having not been made before the learned adjudicating authority or the appellate authority, I consider that this is a fit case for remand at this stage itself. Accordingly, I waive the requirement of pre-deposit and pro....

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....ny suppression of facts or mis-declaration in such a situation. As regards trading activity also, amendment to Cenvat Credit Rules and various decisions on the issues have not been taken into account, nor the same have been brought up before the lower authorities. In view of the fact that judicial precedets and various other aspects have not been considered by the original adjudicating authority o....