2022 (10) TMI 1293

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....22 (On behalf of Appellant) Service Tax Appeal No. 86233 of 2018 - FINAL ORDER NO. A/85993-85994/2022<br>Service Tax<br>HON'BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) AND HON'BLE DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Prasad Tendulkar with Ms. Kiran Chavan, Advocates, for the Appellant Shri Anand Kumar, Additional Commissioner, Authorised Representative for the Respondent PER: ....

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....2 Learned counsel for the applicant/appellant submits that the issue involved is squarely covered by the decision of Hon'ble Supreme Court referred to in para 1 above in their favour. 2.3 Learned AR does not objects. 2.4 Early hearing applications are allowed. 3.1 With the consent of both sides, we have heard the appeals. 3.2 By the impugned order, in appeal No. ST/86493/2017 before us....

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....d Four Hundred Three only) on M/s Quick Heal Technology Pvt. Ltd. under Section 76 of the Finance Act, 1994, under the provisions of Section 76 of the Finance Act, 1994 for contravention of various provisions of the Act/Rules hereinabove. However, I give an option to pay penalty of Rs.71,33,851/- (Rupees Seventy One Lakh Thirty Three Thousand Eight Hundred Fifty One only) being 25% of Rs.....

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....f Hon'ble Supreme Court in Civil Appeal No. 5167 of 2022. Paras 55 and 56 of the said judgment are reproduced below:- "55. The sum and substance of the ratio of the case of BSNL (supra) as discernible is that the contract cannot be vivisected or split into two. Once a lumpsum has been charged for the sale of CD (as in the case on hand) and sale tax has been paid thereon, the revenue there....