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CCE Aurangabad Versus Tekcare India Pvt. Ltd.

2015 (9) TMI 106 - CESTAT MUMBAI

Penalty u/s 78 - Interpretation of law - Held that:- Adjudicating authority was correct in coming to the conclusion that penalty, in these kind of matters wherein question of interpretation involved, does not arise and invoking the provisions of Sect .....

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15 - Mr. M.V. Ravindran, Member (Judicial) and Mr. Raju, Member (Technical), JJ. For the Petitioner : Shri S.R. Nair, E.O. (A.R.) For the Respondent : None ORDER Per: M.V. Ravindran This appeal is filed by Revenue against order-in-original 50/ST/Comm .....

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ard learned D.R. 4. On perusal of the records we find that Revenue is aggrieved by the impugned order only to the extent that the adjudicating authority has not imposed penalty under Section 78 of the Finance Act, 1994, though there was a proposition .....

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ecording the following:- 8.3 As regards the imposition of penalty under Section 78 of the Finance Act, 1994, I find that there is some merit in the averments of the notice. In the Indian Milieu service tax is one of the more recent taxes imposed by t .....

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such disputes on interpretation of statute are bound to be relatively higher in the initial stages of implementation. In fact there could be situations where the tax payer may have failed to discharge a particular tax liability either out of ignoranc .....

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iability due to the exchequer, at the same time, it is also not necessarily to be concluded as a wanton action or inaction caused by mensrea. On the other hand, very often it is such disputes on taxability, between the Government and the tax payer th .....

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s, which are done with full knowledge of their taxability and with all attempts services, which are done with full knowledge of their taxability and with all attempts made to camouflage them or keep them away from the tax departments purview, with th .....

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at assessee had entered into a revised agreement on 28.03.2009 which enhanced their service charges retrospectively from April 2008 and during recent past i.e. from 24.02.2009 the rate off Service Tax was payable by assessee, the same was recoverable .....

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