2008 (1) TMI 323

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.... A. Jain for the Respondent. ORDER [Order per Justice S.N. Jha, President] - This appeal filed by the assessee is directed against the order of the Commissioner (Appeals) dated 22-5-2007 dismissing the appeal of the appellant which it had preferred against the order-in-original of the Asstt. Commissioner, for non-compliance under section 35F of Central Excise Act, 1944. It may be stated h....

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....ideration on merit by the Commissioner (Appeals). We were taken through the circular of Central Board of Excise & Customs dated 8-10-2001 wherein it was clarified that the levy of service tax extends to the whole of India including the territorial waters of India. In the instant case, service was rendered and payment was also made outside and no part of the activity took place within India or the ....

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....r was fully justified in directing the appellant to deposit service tax to the extent of 25 per cent of the demand. We are of the view that the observations in para 15 of the judgment relied upon by ld. DR have to be read along with the observations occurring in the earlier part of the judgment as follows: "……..But if on a cursory glance it appears that the demand raised has no leg to stand....