2014 (1) TMI 721

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....For the Respondent: Mr. Ganesh Havannur, Addl. Commissioner (AR) ORDER Per: P. G. Chacko; This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of the adjudged dues including an amount of Rs.2,57,87,555/- demanded from them towards service tax and education cesses for the period from October 2008 to September 2009. The impugned demand is under 'work....

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....o.25298/2013 dated 4.3.2013. We further find that, in support of the impugned order, the learned Additional Commissioner (AR) has relied on the decision of this bench in Ramky Infrastructure Ltd. vs. Commissioner: 2013 (29) S.T.R. 33 (Tri.-Bang.) wherein certain activities undertaken by the said company under a contract awarded by the Government of Andhra Pradesh were classified as 'works contract....

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....td. vs. UOI: 1985 (20) E.L.T. 179 (S.C.) as also from the view taken by this Tribunal in Geep Industrial Syndicate Ltd. vs. Collector: 1996 (85) E.L.T. 290 (Tribunal). 3. We have considered the submissions. It is not in dispute that the facts of this case are similar to those of Ramky Infrastrucure Ltd. (supra) cited by the learned Additional Commissioner (AR). In the cited case, the scope of the....

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....modification application in the said case. 4. We have found substance in the submissions made by the learned Additional Commissioner (AR) that, in an ex parte order passed by the Hon'ble High Court against the department without disclosing any reason for taking any view in favour of the assessee, there is nothing to be followed as a ratio. Had the Hon'ble High Court disclosed a prima facie view i....