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2015 (5) TMI 667 - CESTAT MUMBAI

2015 (5) TMI 667 - CESTAT MUMBAI - 2015 (39) S.T.R. 686 (Tri. - Mumbai) - Penalty u/s 76, 77 & 78 - Levy of late fee for delayed filing of return - Delay in payment of service tax - Held that:- Appellant had discharged the service tax liability along with interest thereon much before the issue of show-cause notice and therefore, the provisions of Section 73(3) should have been given effect to, and the matter should have been closed. As the show-cause notice has been issued much after the payment .....

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e Service Tax Rules, 1944 and the appellant is liable to discharge the same - Decided partly in favour of assessee. - Appeal No. ST/89293/13 - Final Order No. A/786/2015-WZB/SMB, - Dated:- 31-3-2015 - P. R. Chandrasekharan, Member (T),JJ. For the Appellant : Shri Hemant A Rajandekar, CA For the Respondent : Shri S V Nair, Asst. Comm. (AR) ORDER Per: P R Chandrasekharan: The appeal arises from Order-in-Appeal No. NGP/EXCUS/000/APPL/716/13-14 dated 12/07/2013 passed by Commissioner of Central Exci .....

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the appellant under Sections 76, 77 & 78 of the Finance Act, 1994. Aggrieved of the same, the appellant is before me. 2. The learned CA representing the appellant submits that the records of the appellant were audited by the audit party during 2009 and as soon as the short payment of service tax on their part was pointed out to them, they discharged the service tax liability along with interest thereon during March to December 2009. However, a show-cause notice in this case has been issued .....

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