2019 (11) TMI 20

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.... Avra Mazumder, adv., Ms. Arati Debnath, adv. And Ms. R. Banerjee, adv. For The Union of India : Mr. Kaushik Chanda, Additional Solicitor General Ms. Sumitra Das, adv. For The Respondent : Mr. Somnath Ganguli, adv. And Ms. Manasi Mukherjee, adv. For The Customs : Mr. Amitabrata Roy, adv. Mr. Bhaskar Prasad Banerjee, adv ORDER This is an appeal from a judgment and order dated 14th Au....

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....17 were issued by the Principal Commissioner Service Tax-I, Commissionerate, Kolkata and Assistant Director General of the Directorate General of Goods & Services Intelligence respectively. By the first showcause notice, inter alia, service tax of Rs. 41,97,99,533/- was claimed from the appellant, whereas in the second show-cause notice the amount claimed was Rs. 4,59,77,321/- . The first was for ....

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....ulting in an adjudication order dated 31st December 2015 which is under challenge before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). Mr Khaitan's contention, relying on rule 10 of the Place of Provision of Service Rules, 2012, is that under this rule the place of provision of service is the destination of the goods. Since the destination of the goods was outside India, only....

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.... While accepting the submission of learned Additional Solicitor General, we nonetheless observe that the adjudicating authority shall not permit the respondents to run a case inconsistent with the earlier show-cause notice, if the appellant is able to show that the transactions covered by the earlier showcause notice and those which are the subject-matter of the present show-cause notices are i....