2013 (3) TMI 738

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....udhary, Member (J) Shri Bharat Raichandani, Advocate, for the Appellant. Shri Rakesh Goyal, Addl. Commissioner (AR), for the Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - The appeal and stay application are directed against Order-in-Original No. 56/ST-II/WLH/2012, dated 28-5-2012 passed by the Commissioner of Service Tax, Mumbai-II. 2. The appellant, M/s. ....

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....alleging that they are not eligible for the benefit of the said notification and demanded Service Tax of Rs. 74,47,961/- along with interest thereon and also proposing to impose penalties. The appellant contested the demand and submitted before the authority a list of workers supplied by them to various units in the SEZ and letters from the concerned units stating that the service of the workers h....

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....e course of investigation, a list of units in the SEZ has been produced before the investigating agency through their Chartered Accountant along with a register of adult workers and muster roll along with the workers' details to show that the services of these labourers have been supplied by the appellant for the in-factory consumption by the units in the SEZ. In spite of these evidences, the lowe....

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....As the issue lies in narrow compass, we are of the view that the appeal itself can be disposed of at this stage. Therefore, after waiving the requirement of pre-deposit, we take up the appeal itself for consideration. 5.1 As rightly pointed out by the learned Counsel for the appellant, there is no dispute about the fact that the recipients of service are units of SEZ and services provided ....