2015 (1) TMI 548

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....upta, with Shri Mehul Jivani, C A For the Respondent : Shri S V Nair, Assistant Commr (AR) JUDGEMENT Per: P S Pruthi: The appellant is in appeal against the impugned order and pray for stay, having deposited Rs. 92 lakhs out of total demand of Rs. 31.82 crores along with interest and penalty. At the initial stage itself, after brief discussion, both the sides agreed that the appeal may....

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....s executed by them. His grievance is that the specific service under which contracts are covered for demanding service tax has not been set out either in the show cause notice or in the adjudication order. Further, the service tax has been demanded on the contract value whereas it was payable on receipt basis during the period in dispute i.e. 2006-07 to 2010-2011. 3. The Ld. A.R. states that in....

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....d that against most contracts, the specific service under the Finance Act, 1994 under which the activity falls is not stated; rather the description of service is mentioned generally such as:     (i) Construction of commercial and industrial service/works contract service/repair and maintenance.     (ii) Erection, Commissioning and Installation of ETP operating ....

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....receipt of payment for the services whereas the adjudicating authority has ignored this issue altogether. In this view of the matter we order;         (i) The respondent to deposit an amount of Rs. 10,00,000/- (Rupees ten lakhs only) towards the GTA service provided by them which is an admitted liability within two months from the receipt of this order; &nb....