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M/s. Mehta & Associates Fire Protection Systems Pvt. Ltd Versus Commissioner of Service Tax, Ahmedabad

2015 (8) TMI 256 - CESTAT AHMEDABAD

Penalty u/s 76 & 78 - Services of Erection, Commissioning or Installation and Management, Maintenance or Repair Services - Held that:- Entire service tax of ₹ 7,19,763/- was paid alongwith interest and 25% penalty. It was the case of the advoca .....

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is required to be paid under Section 76 of the Finance Act, 1994. It is observed from the order dated 22.4.2014 passed by the first Appellate authority that he has not deliberated on the issue of reconciliation of payment particulars and the amounts .....

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: ST/12723/2014 - ORDER No. A/10637 / 2015 - Dated:- 22-5-2015 - Mr. H.K. Thakur, J. For Appellant: Shri S.J. Vyas, Advocate For Respondent: Shri S.K. Shukla, Authorised Representative Per : Mr. H.K. Thakur; This appeal has been filed by the appellan .....

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appellant argued that his client was registered with the Service Tax authorities for providing services of Erection, Commissioning or Installation and Management, Maintenance or Repair Services. That a demand of ₹ 7,19,763/- for the period fro .....

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gwith interest of ₹ 3,14,851/- and 25% penalty (Rs. 1,93,555/-) has been paid. He made the Bench go through Para 29 and 36.9 of the OIO dated 24.1.2013 passed by the Adjudicating authority to claim that ₹ 1,04,659/- mentioned in the order .....

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pertain to the period prior to October 2006. Learned Advocate also made the Bench go through the chart made in the statements of fact, in appeal filed by the appellant to argue that no service tax or penalty was payable before October 2006. He also a .....

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. Heard both sides and perused the case records. Appellant has not contested the issue of liability to pay service tax before the first appellate authority. The case of the appellant is that the entire service tax of ₹ 7,19,763/- was paid along .....

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n 78 of the Finance Act, 1994 stand paid and thus no penalty is required to be paid under Section 76 of the Finance Act, 1994. It is observed from the order dated 22.4.2014 passed by the first Appellate authority that he has not deliberated on the is .....

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