2022 (10) TMI 1293

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....ce 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: SANJIV SRIVASTAVA These applicatio....

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....ubmits 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, the Commissioner has held as follows:- "ORDER 36.....

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....6 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. 2,85,35,403/- (Rs. Two Crore Eighty Five Lakh Thirty Five Thousand Four Hundred Three ....

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....eproduced 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 thereafter cannot levy service tax on the entire sale consideration once again on the ground that the updates ar....