2024 (6) TMI 1519

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.... R. PRIYA, MEMBER (TECHNICAL) Shri Anand Narayan, Authorized Representative for the Department Shri Kamal Aggarwal, Chartered Accountant for the Respondent ORDER JUSTICE DILIP GUPTA: The department has filed this appeal for setting aside the order dated 04.10.2018 passed by the Commissioner, Central Tax, Delhi West, Commissionerate [the Commissioner], by which the show cause notice ....

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....04 and had paid service tax at full rate. But with effect from 01.04.2007, the Noticee had started availing the benefit of abatement under Notification No. 1/2006-ST dated 01.03.2006. They had availed the benefit of abatement during the period from 01.04.2007 to 31.05.2007. Thus, it appeared that the Noticee had wrongly availed the benefit of abatement under Notification No. 1/2006-ST dated 01.03.....

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....rger Bench of the Tribunal in Bhayana Builders (P) Ltd. vs. Commissioner Of Service Tax, Delhi-2013 (32) S.T.R. 49 (Tri. - LB). 4. When the aforesaid show cause notice dated 11.02.2009 came up for adjudication before the Commissioner, the judgment of the Delhi High Court in the Writ Petition filed by the respondent was placed. 5. The department had filed Civil Appeal No. 15570 of 2017 (The U....

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....the show cause notice and by a cryptic order discharged the show cause notice. 8. Shri Kamal Aggarwal, learned chartered accountant for the respondent, however, submitted that the Commissioner committed no error in discharging the show cause notice as the show cause notice had been set aside by the Delhi High Court and the Civil Appeal filed by the department for challenging the judgment of the....