2013 (2) TMI 634

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....endran, Deputy Commissioner (AR), for the Respondent. [Order per : P.G. Chacko, Member (J)]. - These applications seek waiver of pre-deposit and stay of recovery in respect of service tax of over Rs. 1.17 crores (education cess included) demanded for the period from October 2003 to September 2008 covered by show-cause notice dated 21-4-2009 as also in respect of the penalties imposed on the app....

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..... Adverting to the merits of the demand, the learned counsel submits that a major part of the demand is based on the finding that the appellant is not entitled to claim the benefit of Notification No. 8/2005-S.T., dated 1-3-2005. In this connection, it is submitted that the appellant was fabricating various items like ducts for M/s. Ultratech Cements Ltd. who were to use the said items in or in re....

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....e heard the learned Deputy Commissioner (AR) also who has reiterated the relevant finding of the Commissioner. 3. After considering the submissions, we note that the impugned demand of service tax and education cess is not under any determinate head of taxable service. No breakup of the gross value for different categories mentioned in the impugned order is forthcoming. Apparently, the app....

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....goods produced or processed using raw materials or semi-finished goods supplied by the service recipient were returned back to them for use in or in relation to manufacture of any other goods falling under the first schedule of the Central Excise Tariff Act on which appropriate duty of excise was payable. The learned counsel submits that the notification was applicable only to cases where the raw ....