2019 (2) TMI 1376

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.... Appellant Shri Gopa Kumar, Jt. Commissioner (AR) For the Respondent ORDER Per: S.S GARG The appellants have filed these two appeals against the impugned order dt. 20/01/2009 and 13/11/2009 passed by the Commissioner whereby the Commissioner has confirmed the demand along with interest and also imposed penalties under Sections 76 to 78 of the Finance Act. Since the issue involved in both a....

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....lief that the assessee is not paying service tax on all the taxable services provided by them, the Department asked the assessee to submit the details of the amounts received by them as licence fee, upfront charges, rent on jetties, estate rentals for the period from 01/04/2006 to 31/03/2007 and the assessee vide their letters dt. 19/09/2007 and 25/09/2007 submitted the details under each head. Th....

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....e notice dt. 11/10/2007 was issued to the appellant proposing to demand the various amounts stated in the table above. After following the due process and after examining the documents of the appellant, the Commissioner has confirmed the demand along with interest and penalties. Aggrieved by the said order, appellant has filed the present two appeals. 3. Heard both sides and perused records. 4. ....

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....al No.27 of 2011 and order dt. 29/01/2019 in C.E. appeal No. 4 of 2013 have dismissed the appeals of the Revenue. 4. On the other hand, the learned AR defended the impugned order. 5. After considering the submissions of both sides and perusal of material on record and the decisions of the Tribunal in the appellant's own case for earlier period, we find that the issue is no more res integra and h....