2021 (2) TMI 487

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....: SRI. K.V.ARAVIND, ADVOCATE JUDGMENT Mr. K.V. Aravind, learned counsel for the appellant. Learned counsel for the respondent though served remained absent. This appeal under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 has been filed by the revenue against the order dated 15.06.2016 and 21.01.2016 passed by the Customs, Excise and Service T....

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....rom outside India and received in India) Rules, 2006, a show cause notice was issued to the respondent by which service tax was demanded at Rs. 14,13,297/- for the period from 2007-08 to 2011-12. It was also noticed that the respondent had made remittance of Rs. 1,08,52,990/- for import of services for the period 2007-08 to 2010-11 and the provision of Section 66A of the Finance Act, 1994 were att....

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....e Commissioner (Appeals). The Tribunal by a final order dated 21.01.2016, dismissed the appeal filed by the revenue holding that the tax income involved was less than Rs. 10,00,000/- and the appeal is not maintainable in view of the Circular dated 17.12.2015. Thereafter, the revenue flied the Miscellaneous Application before the Tribunal seeking restoration of the appeal. However, the aforesaid ap....

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....ounsel for the revenue. 8. Admittedly, the order passed by the Commissioner (Appeals) is based on the decision of the High Court of Deli in Travelite (India) Vs. Union of India and Ors., (supra). The aforesaid decision has been stayed by the Supreme Court by order dated 18.12.2014 reported in [2015] 53 taxmann.com 238 (SC) and the matter is pending before the Supreme Court. Therefore, in the fa....