2024 (5) TMI 1277

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....Shri Umesh Sarwal , Advocate for the Appellant Shri Rajeev Kapoor , Authorized Representative for the Department ORDER JUSTICE DILIP GUPTA The order dated 31.03.2007 passed by the Commissioner (Appeals), adjudicating two show cause notices dated 24.05.2013 and 07.08.2015 has been assailed in this appeal. The Commissioner has confirmed the demand of service tax with penalty. 2. It tr....

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.... show cause notices were adjudicated by orders both dated 21.08.2013 passed by the Commissioner of Central Excise. The appellant assailed these two orders by filing Service Tax Appeal No. 60283 of 2013 and Service Tax Appeal No. 60288 of 2013. These two Service Tax Appeals were allowed by way of remand by the Tribunal by a detailed order dated 06.10.2017 passed. The Adjudicating Authority was dire....

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....ble service to be provided is to be taxed at the time of receipt itself. The appellants, though claimed to have discharged the service tax later, subject to verification of the same, the liability for the interest on the late payment will arise. In any case, this also requires to be verified along with tax liability of the service itself in terms of the decision of the Apex Court in Larsen & Toubr....

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....dated 24.05.2013 and 07.08.2015 for the subsequent period and it is pointed out by learned counsel for the appellant that the show cause notices are based on the same allegations as are contained in the first two show cause notices that were the subject matter of the order passed by the Tribunal. It is, therefore, submitted by the learned counsel for the appellant that an order in the same terms a....