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2015 (8) TMI 1011 - CESTAT ALLAHABAD

2015 (8) TMI 1011 - CESTAT ALLAHABAD - TMI - Security services - appellant neither obtained registration, filed returns nor remitted service tax - Cum tax benefit - Held that:- The appellant failed to produce any material, either before the primary or the lower appellate authority in support of its plea of having received a lesser amount as consideration than what was billed. No material was also produced before the authorities below in support of its claim that ₹ 3,81,691/- was for rendit .....

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penalty under Section 76 and confirm penalty under Section 78. Section 78 also requires that the assessee should be informed of the facility of remitting service tax and interest along with 25% of penalty within 30 days towards compliance of liability - Matter remanded back - Decided in favour of assessee. - Service Tax Appeal No.866 of 2010 - Final Order No. 52159/2015 - Dated:- 9-7-2015 - Mr. G. Raghuram, President and Mr. H.K. Thakur, Technical Member, JJ. For the Petitioner : Shri Ex Major V .....

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received for providing the taxable service. 2. By a response dated 12.3.2007, the appellant claimed not to have received the entire amount billed by it for rendition of the service; stated to have remitted the service tax of ₹ 7,578/- on 20.10.2005 for the liability pertaining to the year 2001-02; and ₹ 4,191/- vide TR-6 challan dated 20.10.2005 towards taxes pertaining to the year 2002-03. The appellant also claimed to have recovered service tax on phone bill amounting to ₹ 1, .....

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In the circumstances, the Deputy Commissioner , Central Excise and Service Tax, Lucknow vide adjudication order dated 18.5.2009 confirmed service tax demand of ₹ 1,92,373/-, apart from interest and penalties as specified therein. 4. The appellant thereupon an preferred appeal. The Ld. Commissioner (Appeals), Central Excise, Customs and Service Tax, Lucknow, vide the impugned order dated 12.3.2010 found no reason to interfere with the primary adjudication order and dismissed assessees appe .....

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ent on the ground that appellants counsel is still on vacation and is unable to appear. This request for adjournment being unreasonable we have declined adjournment. 7. In the memorandum of appeal, the appellant urges several grounds. It is inter alia pleaded that the appellant failed to obtain registration, file returns in time and remit service tax on the consideration received for rendition of the taxable service, on account of ignorance of law and legal provisions.Therefore, there was no jus .....

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assessable to service tax under security service.The appellant also pleaded that this transaction (construction activity) was reflected in its financial statements and that a construction agreement in support of this fact is attached with the present appeal. 8. The appellant additinally pleads that service tax is leviable on the actual amount of consideration received, not on the consideration billed when it not received from the recipient; that since appellant was under a bonafide belief as to .....

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