2016 (4) TMI 399

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....ECHNICAL) For the Petitioner : Shri Neha Meena, Advocate For the Respondent : Shri K. Poddar, DR ORDER PER ASHOK JINDAL: The appellant is in appeal along with application for stay. 2. We find that appeal itself can be disposed of at this stage. Therefore, appeal as well as stay applications are taken up together for disposal with the consent of both the sides. 3. The facts of ....

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.... Rs. 73,422/- is confirmed under the category of goods transport agency service for the goods transported by road during the period 2006-07 by individual truck owners who did not issue consignment note. Therefore, these individual truck owners are not goods transport agency. Hence, appellant is not liable to pay service tax in the light of the decision of this Tribunal in the case of Birla Ready M....

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....nder maintenance and repair services for the activity of extension of passenger amenities at platform etc. or railways. With regard to this, she submits that these activities are not of commercial or industrial in nature. Therefore, they are not liable to be taxed particularly when the services provided to railways are excluded from taxable services. 8. She further submits that a demand of Rs. ....

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....ppellant has come up with defence before this Tribunal first time and have not produced any documents in support of their claim before the Adjudicating Authority. In that event the Adjudicating Authority have no option to pass the impugned order after granting reasonable opportunity to the appellant. Therefore, these arguments are not to be considered at this stage. 11. After hearing the partie....