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Shridhar Castings Pvt Ltd Versus Commissioner of Central Excise & Customs, Nagpur

2015 (7) TMI 33 - CESTAT MUMBAI

Penalties under Sections 76, 77 and 78 - GTA services - Held that:- From the records it is seen that the issue relates to short-payment of service tax on GTA services. As soon as the same was pointed out, the appellant willingly and voluntarily disch .....

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with interest is discharged by the appellant on his own or on being pointed out by the department. In spite of the specific provisions, department has proceeded to keep the matter alive by issuing the show cause notice without any rhyme or reason. In .....

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he Appellant : Shri D H Nadkarni, Adv. For the Respondent : Shri B Kumar Iyer, Superintendent (AR) ORDER Per: P R Chandrasekharan: The appeal arises from Order-in-Appeal No. SR/254/NGP/2011 dated 21/02/2011 passed by the Commissioner of Central Excis .....

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layed payment of service tax along with interest. 3. The learned counsel for the appellant submits, that in this case, there was a short-payment of service tax by the appellant in respect of GTA services availed by them. It was found out during the c .....

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department sought to keep the matter alive by issuing a show cause notice dated 21/01/2010 alleging suppression on the part of the appellant and consequently, the tax liability discharged by the appellant has been confirmed and penalties imposed. Th .....

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d that the penalties imposed on the appellant be waived and the appeal allowed. 4. The learned Superintendent (AR) appearing for the Revenue reiterates the findings of the lower authorities. 5. I have carefully considered the submissions made by both .....

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