Tax Management India. Com TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s Ghanshyam P. Choudhari Versus Commissioner of Central Excise, Aurangabad

2015 (8) TMI 1191 - CESTAT MUMBAI

Construction Service of Residential Complex - Penalty u/s 76 - Held that:- Appellant having accepted before the adjudicating authority that they are rending the service and the said findings are not contested before first appellate authority, we are .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rected to pay interest on the said amount within four weeks - appellant being from rural area of the State would have entertained a bonafide belief as to that they are not required to discharge any service tax liability as the services rendered by th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

B - Dated:- 16-7-2015 - Mr. M.V. Ravindran, Member (Judicial) and Mr. Raju, Member (Technical), JJ. For the Petitioner : Shri R.S. Indani, Advocate For the Respondent : Shri S.R. Nair, EO (AR) ORDER Per : M.V. Ravindran This appeal is directed agains .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

x for the period 2008-2009. Show-cause notice was confirmed by the adjudicating authority along with the interest thereof and penalties were also imposed. On appeal, first appellate authority also concurred all the views of the adjudicating authority .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

es are rendered by them during the material period. It is also his submission that the show-cause notice relied upon the Boards Circular dated 29.01.2009, while the demand is for the period 2007-08 and 2008-09 and there cannot be invocation of extend .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he category of construction of residential complex. On a specific query from the Bench the learned Counsel was unable to point out that whether this particular acceptance was contested before the first appellate authority. We were informed by the lea .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

first appellate authority, we are unable to accept the contentions of the learned Counsel that show-cause notice does not indicate as to which type of services were rendered by the appellant therefore we upheld the demand of service tax liability and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Recapitulation:

Recent / Latest:
Discussion Forum
what is new what is new
 
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version