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IWI Crogenic Vaporization System India Versus Commissioners of Central Excise, Customs and Service Tax-Vadodara-II

2015 (7) TMI 507 - CESTAT AHMEDABAD

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 to services, it is understood that the due service tax should have been pai .....

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- 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 has been upheld. 2. Shri Paritosh Gupta, Advocate, appearing on behalf of th .....

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77; 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 payment of Service Tax and interest but is only contesting imposition of pena .....

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harge 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 dated 20.12.2013]. Shri Alok Srivastav, Authorised Representative, appearin .....

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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 Service Tax required to be paid under reverse charge mechanism was admissible a .....

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