2014 (2) TMI 479

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....t: Mr. N. Jagdish, Superintendent(AR) ORDER Per: P.G. Chacko; There are three applications before us, all filed by the appellant. One of them seeks condonation of the delay of appeal No.ST/1299/2012 which is supplementary to appeal No.ST/3063/2011 which was filed within the statutory period of limitation. After hearing both sides, we allow this application and consequently, the delay of t....

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.... this connection, the learned counsel has claimed that the main contractor had paid service tax on the same activity and hence the appellant should not be required to pay it. However, the learned counsel has not been able to furnish evidence of any such payment of service tax by the main contractor. Nevertheless, reference is made to a Stay Order passed by this Bench in the assessee's own case viz....

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....ellant is that they were providing only BSS. This very service was a taxable service prior to 10/05/2007 also but no service tax was paid by the appellant. There is no cogent explanation for this default. In the totality of the facts and circumstances of this case, therefore, we direct the appellant to predeposit the aforesaid amount of Rs.3,56,505/- (Rupees three lakh fifty six thousand five hund....