2018 (1) TMI 114

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....lant Shri Pakshirajan, Asst. Commissioner(AR), For the Respondent ORDER Per: V. Padmanabhan The present stay application as well as appeal has been filed against the Order-in-original No.1/2012 dt. 25/01/20129 The applicant/appellant entered into an agreement dt. 07/11/2009 with M/s. Laila Sugars Ltd. Vijayawada for renting of land and building, plant and machinery belonging to the app....

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....us sections of the Finance Act, 1994. The amount of Rs. 66,95,000/- already paid by the appellant was appropriated towards demand. Aggrieved by the above order, the appeal with stay application has been filed by the appellant. 2. In the stay application, the demand for service and penalties have been sought to be stayed on the following grounds:- i. The appellant is a sick sugar factory unit....

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....t was ordered by Bench that the case is to be listed today as a last chance. However we find that even -today, there has been no representation on behalf of the applicant. Hence, we take up the stay application on the basis of available record. 4. We heard the learned AR. He justified the impugned order and opposed the stay application. He brought to our notice the finding of the learned adjudi....

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....r the category of renting of immovable property service, since the amount has been received in furtherance of business. It further appears to us prima facie that lease amount has been attempted to be artificially split between land and building & plant and machinery on a irrational basis. A final view can be taken only after hearing the appeal in detail with the records. 6. In the light of the ....