2024 (1) TMI 1160

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..... Akshaya, Advocate for the Appellant Shri M. Selvakumar, Assistant Commissioner for the Respondent ORDER This appeal is filed against the Order-in-Appeal No. 192/2014 (MST) dated 23.07.2014 passed by the Commissioner of Customs, Central Excise and Service Tax (Appeals), Chennai, wherein the first appellate authority has rejected the appeal filed by the taxpayer thereby upholding the find....

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....e in nature and hence, the decision of the Hon'ble Apex Court in the case of Commissioner of Central Excise and Customs, Kerala v. M/s. Larsen & Toubro Ltd. [2015 (39) S.T.R. 913 (S.C.)] would squarely apply and hence, the impugned demand cannot survive. She would also rely on a recent Order of this Bench of the Tribunal in the case of M/s. Devi Constructions v. Commissioner of Central Excise and ....

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....s justified? 5.1 We have perused the documents placed on record. The Show Cause Notice, which is the starting point, clearly reveals that the period was from July 2003 to April 2006. At paragraph 3 of the Show Cause Notice, the issuing authority has worked out the total Service Tax after allowing abatement of 67% at Rs.3,98,763/-, which was proposed to be demanded and thereafter, vide Order-in-....