2009 (3) TMI 120

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....39-140/2009-ST. Stay Order No. S/140/2009-ST and Misc. Order No. M/37/2009-ST dt. 26.3.2009 certified on 15.5.2009 in Application No. ST/COD/25/2008, ST/Misc./136/2008 and ST/Stay/262/2008 and Appeal Nos. ST/461/2006 and 70/2008) Shri Prashant Shukla, Adv. for Appellant. Shri Sunil Kumar, SDR for Respondent. Per M. Veeraiyan: Heard both sides extensively on the appeal ST/70/2008 and the Misc. ....

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....ptable but confirmed the demand of Rs. 5,97,389/- by his order dated 25.1.06. The assessee did not immediately file appeal against the order dated 25.1.06 but filed an application for rectification of mistake before the Commissioner claiming that for the month of July, 2004, a part of the amount realised should have been taxed only at 5% and only the balance should have been taxed at 8%. The Commi....

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.... ST/70/2008. We also waive the requirement of pre-deposit of dues as per the impugned order dated 25.1.2006 and proceed to dispose of the appeals. 4. According to the assessee, they received a sum of Rs. 20,46,13,925/- during the month of July, 2004 which relates to services rendered by them for the period from August, 2000 to July, 2004; that the rate of service tax was only 5% in respect of ser....