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2015 (8) TMI 67 - CESTAT NEW DELHI

2015 (8) TMI 67 - CESTAT NEW DELHI - TMI - Commissioner rejected appeal as no new grounds can be raised - Penalty u/s 76, 77 & 78 - Held that:- Grounds raised by the appellant in appeal filed before the Ld. Commissioner (A) are legal in nature and same can be raised at any point of time. Therefore, the ld Commissioner (A) is required to answer the issue raised by the appellant on merits which Ld. Commissioner has failed to do so. In these circumstances, we do not find any merits with the impugne .....

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en dismissed by the Ld. Commissioner (A) that the appellant has not followed rule 5 of the Central Excise Appeals Rules 2001. Therefore, appeal was dismissed. 2. On perusal of the impugned order we find that appeal itself can be disposed of at this stage. Therefore, after waiving the requirement of pre deposit, appeal is taken up for final disposal with the consent of the Ld. AR. 3. The appellant has challenged the adjudication order before the ld Commissioner (A) on the following grounds: 3.1 T .....

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Goods Transport Agency to mean any person engaged in providing any service, directly or indirectly, in any manner for transport of goods by road, temporarily or otherwise, to a client". 3.2 That the Learned Assistant Commissioner has not considered Service Tax Rules, 1994 while levying tax on M/s Mahaveer Transport. The Rule 2(1)(d) of Service Tax Rules, 1994 provides for "person liable for paying service tax" means (v)'Tn relation to taxable services provided by a goods trans .....

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g to that Act in force in any part of India; (e) any co-operative society established by or under any law; (f) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made there under; or (g) any body corporate established, or a partnership firm registered by or under any law, any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage;" As the M/s Ma .....

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ssee has not disclose their own that they have not provided above mentioned services for invoking the extended period of five years on suppression of the facts with intent to evade payment of service tax is not sufficient. The Hon'ble Supreme Court in the case of Pushpam Pharmaceuticals Company V Collector of C.Ex Bombay 1995 (78) ELT 401 (SC) held that the word 'Suppression' as appeal Before Commissioner (Appeals), Excise, Customs & Service Tax, Raipur (C.G) M/s Mahaveer Transpo .....

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