2015 (4) TMI 496

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....ember (T),JJ. For the Appellant : Shri Prabhat Kumar, Adv. For the Respondent : Smt Suchitra Sharma, DR ORDER Per: R K Singh: The Stay Application along with Appeal has been filed against Order-in-Original NO.KNP-EXCUS-000-COM-013-13-14, dated 28.11.2013 in terms of which the following service tax demands have been confirmed alongwith interest and penalties imposed:- (i) Rs. 1,62,45,544/- u....

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....ore the substantive benefit of the said exemption Notification cannot be denied. They cited several judgements in their support including the following:- (a) Union of India Vs. Grasim Industries [2006 (204) ELT 230 (Raj.) holding that the procedural lapse not to deny substantive benefit when substantive conditions satisfied. (b) Sambhaji Vs. Gangabai [2009 (240) ELT 161 (SC)] stating that proced....

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....No.18/2009-ST are to be strictly construed and as regards GTA service the appellants have not produced any evidence that the said service was not received from a transport agency. 4. We have considered the contentions of both sides. Prima facie, we are of the view that the appellants have at least substantially satisfied the conditions for exemption under Notification No.18/2009-ST. Further it al....