2014 (7) TMI 365

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nation of delay of 12 days which has been explained to our satisfaction. Accordingly the delay is condoned. 2. After hearing both sides for some time, we find that the matter is required to be remanded and therefore we waive the requirement of pre-deposit and take up the appeal for final disposal. 3. Service tax of Rs. 11,73,88,886/- with interest has been demanded. The period of dispute is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... be reduced and promotions etc. which are their rights would not be affected. The salary and all other benefits were to be paid by only IGTPL and the employees ceased to be the employees of the appellant. The arrangement is co-terminus with the period during which IGTPL would run the Rajiv Gandhi Container Terminal (RGCT)(container terminal). After going through the terms of agreement, we find tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... this demand is already covered by the other two show-cause notices issued to them and the matter is already before the Tribunal. There is no discussion on this aspect. Therefore while undertaking fresh adjudication, we request the Commissioner to consider this aspect also and decide. Similarly, it is also required to be decided whether the provisions of Section 80 can be applied for imposition of....