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Service Tax - Case Laws
Showing 121 to 123 of 123 Records
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2010 (7) TMI 96
Management, Maintenance or Repair Service-Suppression of fcats- the show-cause notice was issued to the appellant for undervaluation of the taxable service and short payment of Service Tax. There is no allegation against the appellant for late payment of Service Tax or there was any intention to evade Service Tax by the appellants. Held that- there is no suppression of facts thus no penalty can be levied but demand confirm.
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2010 (7) TMI 93
Penalty- The assessees are manpower recruitment supply. Held that- set aside the penalty in the light of the provisions of section 80 but uphold the penalty under section 77 of the Act.
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2010 (7) TMI 92
Cenvat Credit- The Assistant Commissioner rejected the refund claim on the ground that the assessee was not registered with the Department as a provider of service. Also, the refund claim was barred by limitation. Commissioner (Appeals) sustained the order of the Original Authority. Held that- A person not registered with the department cannot obtain refund under Rule 5 of CCR. I find that the BSNL case cited by the appellant did not deal with the requirement of registration to qualify for credit. Thus, the appeal is rejected.
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