GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (7) TMI 589 - CESTAT ALLAHABAD

2015 (7) TMI 589 - CESTAT ALLAHABAD - 2015 (40) S.T.R. 350 (Tri. - Del.) - Penalty u/s 76 & 78 - Business Auxiliary Service - Authorized service station - Held that:- Neither the primary adjudication order nor the impugned order intimated the appellant/ assessee regarding the facility available under Section 78, of remitting the confirmed demand of tax, interest and 25% of the penalty within the period of 30 days towards compliance with the liability assessed. In the light of judgments of severa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

taxable service to RKBK True Value and had collected service tax and was in any event liable to service tax, in view of invoices produced by the appellant itself. The impugned order is impeccable and warrants no interference - Decided against assessee. - Service Tax Appeal No. 1095 of 2010 - Final Order No. 52167/2015 - Dated:- 10-7-2015 - Hon ble Mr. Justice G. Raghuram, President And Hon ble Mr. H.K. Thakur, Technical Member,JJ. For the Appellant : Shri K.K. Srivastava, Advocate For the Respo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

while confirming the primary adjudication order dated 23.7.2009 passed by the Assistant Commissioner, Central Excise, Gorakhpur whereby service tax demand of ₹ 1,58,384/- along with interest under Section 75, and penalty of an equivalent amount under Section 78 of the Act was confirmed, apart from penalty under Section 76 which as already stated was dropped by the lower appellate authority. 2. Proceedings were initiated against the appellant for under-remittance of service tax during Octob .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e appropriate service tax component as well, but failed to remit service tax to the exchequer. Refurbishment of old vehicles involved repairs, change of defective parts and other value additions to provide a fresh look to old cars. 4. In response to the show cause notice , the appellant claimed that it had purchased vehicles, refurnished and repaired them at its own workshop and thereafter would sell these vehicles to customers under the Maruti brand True Value . Since refurbishment was done on .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

material on record established that invoices were raised by the appellant on RKBK True Value and these indicated not only the value of repairs and refurbishment provided but also the UP Trade Tax and the service tax components. From the invoices (provided by the appellant itself before the adjudicating authorities), the authorities below legitimately drew the inference that the specified taxable service was provided by the appellant to RKBK True Value, another entity for which not only were invo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

own invoices raised on RKBK True Value probablise the inference that the appellant is one entity and RKBK True Value is another entity; and that appellant had raised invoices on the other entity reflecting elements of UP Trade Tax and Service Tax. If, as Counsel for the appellant contends, appellant and RKBK True Value are separate entities, neither would there be an occasion in law or under any accounting practice, for invoices to be raised on oneself and reflecting elements Trade Tax or Servi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version