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2022 (10) TMI 142
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....r, Advocate for the Appellant Shri M. Ambe, Authorized Representative for the Respondent ORDER : This appeal is filed by the assessee against the Order-in-Appeal No. 17/2022 (CTA-II) dated 06.04.2022 passed by the Commissioner of G.S.T. and Central Excise (Appeals-II), Chennai. 2. The only issue to be decided in this appeal is: whether the Revenue was justified in demanding Service Tax....
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....der passed in M/s. South Eastern Coalfields Ltd. (supra) as reported in 2021 (54) G.S.T.L. J54 (S.C.); but however, no stay was granted by the Hon'ble Apex Court. 5. I have heard the rival contentions and have gone through the decisions/orders relied upon during the course of arguments. 6.1 After hearing both sides, I find that this Bench of the Tribunal in the case of M/s. Neyveli Lignite C....
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....ny service per se, since neither the appellant is carrying on any activity to receive compensation nor can there be any intention of the other party to breach or violate the contract and suffer a loss. The purpose of imposing compensation or penalty is to ensure that the defaulting act is not undertaken or repeated and the same cannot be said to be towards toleration of the defaulting party. The e....