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Prakruthi Builders, Standard Construction Company Versus Commissioner of Service Tax, Bangalore

2015 (9) TMI 257 - CESTAT BANGALORE

Demand of service tax - penalty under Section 76, 77 & 78 - Held that:- When the assessing authority, in its discretion has held that no penalty is leviable, by virtue of Section 80 of the Act, the revisional authority cannot be invoke its jurisdicti .....

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he Commissioner cannot be sustained. Accordingly, the impugned orders are set aside - Decided in favour of assessee. - ST/1619/2010-SM, ST/1692/2010-SM - Dated:- 3-3-2015 - B S V Murthy, Member (T),J. For the Appellant : Mr Anil Kumar B, Adv. For the .....

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d of service tax and interest but did not impose any penalty under Section 76, 77 & 78 of Finance Act 1994 by invoking the provisions of Section 80 of Finance Act 1994. The Commissioner has passed order-in-revision by invoking powers vested in hi .....

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earned counsel on behalf of the appellant in the case of M/s Standard Construction Company submits that the issue is no longer res integra and is covered by the decision of Hon'ble High Court of Karnataka in the case of CCE Bangalore Vs Motor Wor .....

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stantial questions of law as under:- (1) The imposition of penalty under the Act is not automatic. The ingredients mentioned in the Section should exist. In respect of Sections 76, 77 and 78 of the Act, not only the ingredients of those Sections shou .....

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ailure under both the provisions. (3) Even if the ingredients stipulated in Sections 76 and 78 of the Act are established, if the assessee shows reasonable cause for such failure, then the authority has no power to impose penalty in view of Section 8 .....

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