2013 (12) TMI 740

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dev Singh   58021/13   57428/13   1.4.07 t0 31.3.10 46,364/-   46,364/- +Rs. 200/- per day 6.7.12 6.2.13   2.   Rajkumar viswakarma 58024/13   57431/13   1.4.06 to 31.12.10 3,21,271/-   3,21,271/- +Rs. 200/- per day 29.3.12 6.2.13   3.   Arun Singh   58025/13   57432/13   1.4.09 to 31.12.10 1,52,446/-   1,52,446/- +Rs. 200/- per day 6.7.12   6.2.13   4.   Rajendra Viswakarma 58027/13   57434/13   1.4.06 to 31.12.10 3,23,623/-   3,23,623/- +Rs. 200/- per day 29.3.12   ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rocessing of the goods for or on behalf of the client as defined under taxable service of Business Auxiliary Service. After a detail investigation by Directorate General of Central Excise intelligence (DGCEI) the various Show Causes Notices were issued to the above appellants and these Show Cause Notices adjudicated by the original authority vide different Orders-in-Original. The appellants challenged the above orders before the Commissioner (Appeal) who vide the impugned orders confirmed the tax demand and also penalties on the appellants. Appellant has challenged the impugned order in the present appeal along stay petitions. 3. Heard both sides. 4. After hearing both the sides, we find that the service tax demand has been confirmed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... we find that the Commissioner (Appeal) has granted the benefit of Notification No. 8/2005 dated 01.03.2005 but has not granted the benefit under Notification No. 6/2005 as amended on the ground that appellants have not produced any details of the value of taxable service provided by them. After going through Orders-in-Original and Orders-in-Appeal we find that in respect of first five appellants the value of taxable service provided by the appellants prima facie is much below the exemption limit. We are therefore of the view that the first five appellants have strong case for complete waiver of pre-deposit and stay of recovery against the dues till disposal of the appeal. 6. In respect of Shri Avtar Singh Padam we find that the total ta....