2023 (6) TMI 1244

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....rakash, Deputy Commissioner (AR) for the Respondent ORDER RAMESH NAIR The present appeal is directed against impugned Order-In-Original dated 15.11.2011 passed by Commissioner Central Excise and Service Tax - Surat-II. The impugned order has confirmed service tax of Rs. 75,21,003/- as differential service tax on " Erection Service", "Pipeline Service" and "Supply of Manpower Service" and also d....

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....tion 73 (1) of Finance Act , 1994 is wrongly invoked as there is no element of fraud and mis- statement etc. He further submits that the Joint Commissioner of Customs, Central Excise and Service tax has already issued show cause notice dated 23.10.2007 on identical facts and subject upon the appellant for demand on export service therefore it was already within the knowledge of the department. Hen....

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....eiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and perused the records. We find that the appellant had admitted the demand of Rs. 35,74,366/-, is sustainable on merit. As regard the appellant's submission that the amount of Rs. 39, 46,367/- is not payable for various reasons has not been considered by the lower authority. Therefore, ....