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2015 (7) TMI 507 - CESTAT AHMEDABAD

2015 (7) TMI 507 - CESTAT AHMEDABAD - 2016 (41) S.T.R. 290 (Tri. - Ahmd.) - Penalty under Section 78 - Intention to evade tax - Held that:- appellant was recovering the Service Tax from the services. Further, they were registered with the Central Excise Dept. for providing several services including the services on which Service Tax was required to be paid on reverse charge basis. Appellant was also recovering the Service Tax from the service recipients. Once appellant is registered with respect .....

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he lower authorities - levy of penalty confirmed - Decided against assessee. - Appeal No. ST/13070/2014 - Order No. A/10893 / 2015 - Dated:- 29-6-2015 - Mr. H.K. Thakur, Hon ble Member (Technical),J. For the Appellant : Shri Paritosh Gupta, Advocate For the Respondent : Shri Alok Srivastava, Authorised Representative ORDER Per : Mr. H K Thakur; This appeal has been filed by the appellant with respect to OIA No dated 12.5.2014 under which OIO dated 22.10.2013 passed by the Adjudicating Authority .....

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ain services for which show cause notice dated 13.4.2012 was issued for ₹ 34,06,598/-, alongwith interest, and imposition of penalties under Section 76 and 78 of the Finance Act 1994 were also proposed. That the entire Service Tax demand alongwith interest was paid by the appellant which has been appropriated by the appellant in the OIO dated 22.10.2013 alongwith equivalent penalty under Section 78 of the Finance Act 1992. Learned Advocate submits that the appellant is not contesting the p .....

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was entitled to Cenvat Credit. That once Service Tax is paid under reverse charge basis then the same would have been admissible as Cenvat Credit to the appellant. That in view of the revenue neutral situation in case of reverse charge duty payment there could be no intention to evade payment of Service Tax and accordingly no penalty under Section 78 of the Finance Act 1994 is imposable. Learned Advocate relied upon the case law of Bhagwati Caters Pvt Ltd vs CST, Ahmedabad [Order No A/11751/2013 .....

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rned Authorised Representative that the appellant was recovering the Service Tax from their customers and the same was not paid. 3. Heard both the sides and perused the case records. The appellant is not contesting the payment of Service Tax on merits. The only argument of the appellant is that penalty under Section 78 of the Finance Act 1994 is not imposable as the entire Service Tax demand alongwith interest, was paid before the issue of show cause notice. It was also their case, that that Ser .....

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