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M/s Star Satellite Services Versus CCE, Ludhiana

2015 (8) TMI 452 - CESTAT NEW DELHI

Demand of service tax - Imposition of penalty u/s 76, 77 & 78 - cable operator service - Held that:- In view of the provisions of Section 67, Explanation (2) cum-tax benefit is required extended to the appellant and as a consequence the amount of dem .....

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COURT] and CCE Vs. First Flight Courier Ltd. [2011 (1) TMI 52 - High Court of Punjab and Haryana] it has in effect been held that once penalty under Section 78 has been imposed penalty under Section 76 may not be justified and need not be imposed. Ac .....

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t if the option of reduced (25% of the demand) mandatory penalty has not been extended expressly at the lower levels, the CESTAT can award such an option. - demand is reduced to ₹ 3,69,019/-, penalty under Section 76 is set aside, penalty under .....

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nical), JJ. For the Petitioner : Shri Ravi Chopra, Advocate For the Respondent : Shri M.R. Sharma, D.R. ORDER Per R.K. Singh : Appeal has been filed against order-in-appeal dated 6.2.2009 which upheld demand of service tax of ₹ 4,06,660/- (out .....

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ction 75A and penalty under Section 76 imposed by the primary adjudicating authority were also upheld. The said demand was confirmed under cable operator service under Section 65(105)(zp). 2. The appellant is not contesting the demand on merit but ha .....

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has been imposed the penalty under Section 76 should be set aside. (iii) The option of reduced (25%) penalty under Section 78 was never extended and therefore the same should also be extended. 3. The ld. D.R. supported the impugned order. 4. We have .....

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etting aside penalty under Section 76 is concerned, as per the judgements of Punjab & Haryana High Court in the case of CCE Vs. Pannu Property Dealers STA No. 13 of 2010 (decided on 12.7.2010) and CCE Vs. First Flight Courier Ltd. 2011 (22) STR 6 .....

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