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Isoqar India Pvt Ltd Versus Commissioner of Service Tax-Service Tax – Ahmedabad

2015 (8) TMI 303 - CESTAT AHMEDABAD

Imposition of penalties under Sections 76, 77 and 78 - Technical Inspection and Certification Services and Overseas Service Providers - Held that:- Appellant is not agitating the issue of livability of service tax on reverse charge basis and has paid .....

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viability of service tax on reverse charge basis was under litigation for sometime till under Section 66A of the Finance Act, 1994 was introduce. There was confusion in the law regarding leviability of service tax on reverse charge basis. Appellant, .....

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Section 80 of the Finance Act, 1994. Further, in the case of Revenue neutral situation no intention to evade payment of service tax can be attributed on the part of appellant for imposing penalties under Sections 76, 77, and 78 of the Finance Act, 1 .....

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: Shri T.K. Shikhdhar, Authorised Representative Per: H.K. Thakur This appeal has been filed by the appellant with respect to OIA No. AHM-SVTAX-000-APP-315-13-14 dated 16.01.2014. The issue involved in the present proceedings is that appellant is re .....

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under Sections 76, 77 and 78 of the Finance Act 1994 by the Adjudicating Authority. 2. Shri S.J. Vyas, Advocate, appearing on behalf of the appellant argued that penalties under Sections 76, 77 and 78 are not invokable as the entire exercise of payi .....

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Commissioner of Central Excise, Vadodara-II [2014 (308) E.L.T 535 (Tri.-Ahmd.)]. It was his case that in view of this judgement there cannot be any intention to evade payment of service tax and made the Bench go through para 11 of this case law. 3. .....

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md.)] relied upon by the appellant is not applicable and the provisions of Section 80 of the Finance Act, 1994 are not applicable. 4. Heard both sides and perused the case records, the issue involved in the present appeal is regarding imposition of p .....

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ax paid on reverse charge basis is admissible to the appellant there cannot be any intention to evade payment of service tax. It is also observed that the issue of leviability of service tax on reverse charge basis was under litigation for sometime t .....

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