2025 (6) TMI 1268

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.... Shri Suyog Bhave, Advocate for the Appellant Shri S. B. P. Sinha, Superintendent for the Respondent ORDER PER : BENCH Issue in this appeal is in a very narrow compass. 2. Appellant is a Private Limited Company engaged in providing on-line information, data retrievals and access services, having Service Tax Registration No. AADC12658ASD0001. It had filed Service Tax return for the period of d....

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.... that it had voluntarily paid the balance amount on 13.12.2020 with its original active registration number. 3. Matter was adjudicated whereby demand of entire amount of Rs. 29,18,276/- with an equal penalty and interest got confirmed alongwith additional penalty of Rs. 10,000/- imposed u/s. 77. Appellant had appealed against the said order before the Commissioner (Appeals) by making Pre-deposit o....

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....2025 claims to be also of Appellant in respect of Central Excise registration, to the denial of appellant that it was never a manufacturer nor registered for Excise and a wrong registration number, which might be due to a glitch in the system of the Department has come up apart from the fact that in the event Ld. Commissioner (Appeals) was of the opinion that proper pre-deposit was not made, he sh....

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....eposit of the full amount is made at this end, and as we have noticed Appellant is only a service provider and not a manufacture, Respondent Department could have accepted the entire amount paid by the Appellant towards discharge of service tax liability. We, therefore, consider it appropriate to set aside the order passed by the Commissioner (Appeals) which is not in conformity to section 35A(4) ....