2019 (2) TMI 950

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....dvocate - for the appellant Shri G.R. Singh, D.R. - for the respondent ORDER Per Anil Choudhary: The applicant/appellant has filed Misc. application on 13th Sept. 2018 for recall of Final Order No. ST/A/53839/2015-CU(DB) dated 31st December 2015 and also modification of Interim Order No. SO/ST/53330/2015-CU(DB) dated 29th Sept. 2015 passed in Appeal No. ST/55971/2013. 2. Interim ord....

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....at he was under medication for lever ailment high grade, fever 99.8 fever, profound weakness and thereafter was also admitted for treatment firstly in Max Health Care in August 2016 and thereafter again admitted at Apollo Hospital in October, 2017. The appellant have also undergone lever transplantation and thereafter, for a considerable time was under convalescence. The ld. Counsel states that he....

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....er No. 50445/2018, wherein also the Revenue had classified the service under maintenance, management or repair service and this Tribunal held that the right classification will be CICS and such activity of replacement of old and damaged pipelines, replacement of damaged line for Delhi Jal Board are not commercial in nature and accordingly held to be not taxable. 5. The ld. Counsel further point....

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....e ruling of Jai Bharat Steel Co. which have been affirmed by Hon'ble Supreme Court, whereby the SLP was dismissed. 7. Having considered the rival contentions, we find that there is no deliberate default on the part of the appellant as was suffering from serious ailment and his work was also practically at stand still, during the relevant period. We further find that Hon'ble Supreme Court in the....