2014 (8) TMI 856

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.... CA For the Respondent : Shri Govind Dixit, DR ORDER G. RAGHURAM Heard the learned Advocate for the appellant and ld. DR for the respondent. At the stage of disposing of the stay application, since the issue falls very narrow compass we dispose of the substantive appeal after waiving pre-deposit. We do so after hearing the respective parties. 2. Appeal is preferred against the order....

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....imitation. 4. On a careful and detailed consideration of the primary and appellate order we are satisfied that the contradictions in the primary order are compounded by the incoherences in the appellate order as well. In para 16 of the primary authority's order the Assistant Commissioner after recording that the appellant failed to deposit the service tax due observed that looking at the qu....

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.... in para 13 of the order observes that a doubt on the part of the appellant regarding its taxability to service tax is not relevant; in case the appellant has a doubt about taxability of the service the appellant should have approached the department for clarification but failed to do so and therefore the appellant had deliberately avoided payment of service tax, suppressed the fact of non payment....