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RKBK Automobiles Pvt. Ltd. Versus C.C.E., Allahabad

2015 (7) TMI 589 - CESTAT ALLAHABAD

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 several High Courts on this aspect of the matter, we therefore declare that the a .....

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n 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 Respondent : Shri B.B. Sharma, A.R. for the Respondent/Revenue ORDER Per Justice .....

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he 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 October 2003 to March 2005. The appellant obtained registration for providing se .....

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x 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 old cars purchased by it was a service to itself, and would not amount to s .....

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n 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 invoices raised on the later, but the invoices clearly and categorically includ .....

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ppellant 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 Service Tax, in such invoices. Sale of goods, as is well established is a transf .....

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