2014 (8) TMI 888

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....Shri P. Arul, Superintendent (AR) JUDGEMENT Per P.K. Das After hearing both sides, we find that the appeal may be decided at the stage of stay petition hearing. Accordingly, after disposing the stay application, we proceed to decide the appeal. 2. After hearing both sides and on perusal of the records, we find that the appellant is engaged in executing electrical, interior and minor ci....

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....2008 to 30.6.2009   Rs.7,40,796/- (of which Rs. 1,43,272/- paid and appropriated) 3.   Non-payment of service tax on WCT Feb. 2008   Rs.1,62,203/- (Paid and appropriated)   4.   Non-payment of service tax on MRS June 2005 to Sept. 2005 Rs.5,959/- (Paid and appropriated)   4. The learned counsel fairly submits that they a....

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.... 5. After considering the submission of both sides, we find that the adjudicating authority changed the classification of the service without giving any opportunity to the appellant to defend the case. In view of that, we set aside the impugned order and remand the matter to the adjudicating authority to decide afresh after considering the submission of the appellant. It is made clear that the a....