2013 (4) TMI 609

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....ocate JUDGEMENT Per Rakesh Kumar; The facts leading to this appeal by the revenue are in brief is as under:- 1.1 The Respondent is registered with Jurisdictional Central Excise Authorities as a Service tax assessee since 06.09.2007. However, neither they were filing any Service Tax Return (ST-3 Return) nor they were paying Service Tax. A letter dtd. 20.01.2009 was issued to them by a J....

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....ble as repair and maintenance service. On the basis a Show Cause Notice dtd. 15.04.2010 was issued to the Respondent for demand of Service Tax amounting to Rs. 8,54,647/- along with interest and also for imposition of penalty on them under section 76,77 & 78 of Finance Act, 1994. 1.2 The Show Cause Notice was adjudicated by the Additional Commissioner Vide Order-in-Original dtd. 13.01.2012 by w....

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....er was reviewed by the Commissioner by the way of filing a Review Appeal before the Commissioner (Appeals). However, Commissioner Appeals) vide order-in-appeal dtd. 13.05.2012, dismissed the appeal. The Commissioner (Appeals) also observed that on going through the details of the work orders for which the payments were made by BSNL, Panna, it is clear that the work performed by the Respondent is r....

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....work order as mentioned in the grounds of appeal, it is clear that activity of the Respondent was repair and maintenance, not relating to laying of the cables. 4. We have considered the submissions of the learned Departmental Representative and have also gone through the memorandum of Cross-objection filed by the Respondent. The Show Cause Notice, other than alleging that Respondents were provi....