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2015 (8) TMI 107 - CESTAT BANGALORE

2015 (8) TMI 107 - CESTAT BANGALORE - TMI - Penalty u/s 76 & 78 - Waiver of penalty u/s 80 - GTA Services - service tax on royalty - Revenue neutrality - Held tat:- it may not be possible for the appellant to claim revenue-neutrality in this case since the final products manufactured by the appellants are exempt and even though there is liability to pay service tax on GTA services as a receiver of services, after 01.04.2008, for outward transportation there is no such liability.

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Dated:- 5-3-2015 - B S V Murthy, Member (T),J. For the Appellant : Mr B V Kumar, Adv. For the Respondent : Mr Mohd Yusuf, AR ORDER Per: B S V Murthy: Service Tax of ₹ 4,12,831/- Rupees Four lakhs Twelve Thousand Eight Hundred and Thirty One only) with interest on royalty services paid by the appellant for the period from 18.04.2006 to 31.03.2009 has been appropriated and penalties under Section 76, 77 and 78 of the Finance Act 1994 have been imposed. The appellant is not disputing the liab .....

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al Ship Owners Association Vs. Union of India reported in [2009 (13) STR 235 (Bom.)] which has been upheld subsequently by the Hon'ble Supreme Court. He submits that once Hon'ble High Court of Bombay decided the issue finally, the appellants paid the entire amount of tax with interest before issue of show-cause notice and therefore penalty should not have been imposed in this case. Further he also submits that there is no suppression or intention to evade payment of service tax on the pa .....

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nowledge of the department and therefore suppression could not have been invoked in this case. He relies upon several decisions to submit that where tax has been paid before issue of show-cause notice with interest, no penalty need be imposed. 2. Learned AR would submit that penalty has been rightly imposed in this case and three years after 18.04.2006 the appellant had not paid the tax. The dispute in the Indian National Ship Owners Association case was relating to the period prior to 18.04.200 .....

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on various decisions, I find that in the case of Mount Housing & Infrastructure Ltd. Vs. CCE & S.T, Coimbatore [2014 (35) S.T.R. 389 (Tri.-Chennai)], penalty was imposed only under Section 76 of Finance Act 1994 and in that case a view was taken that provisions of Section 80 could have been invoked. There Tribunal noted that there was confusion about tax liability during the period. In this case I have not noticed any confusion about tax liability. Decision in the case of CST, Bangalore .....

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cision relied upon by the advocate was in the case of CCE Vs. Indian Institute of Chemical Technology [2012 (26) S.T.R. 97 (A.P.)]. In that case the Hon'ble High Court observed that there was a bona fide doubt about service tax liability. Hon'ble High Court observed that as per the Notification dated 09.07.2001, the consultation provided in relation to the research projects funded by the Government no service tax is payable. Therefore there were doubts about the correct application of th .....

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