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M/s Sethi Tools Pvt Ltd Versus Commissioners of Central Excise, Customs and Service Tax-Vadodara-II

2015 (9) TMI 633 - CESTAT AHMEDABAD

Renting of Immovable Property - Penalty u/s 76, 77 & 78 - Held that:- As per the above provision an assessee who paid the service tax on ‘Renting of immovable Property’ before introduction of Sec 80(2) cannot be put at a disadvantage vis-a-vis a tax .....

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t 12.6.2008. Accordingly, it has to be held that appellant had a reasonable cause for non-payment of tax during the relevant period. For such an eventuality waiver from penalties was always available under Sec 80 of the Finance Act 1994 even before t .....

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orised Representative) Per : Mr. H K Thakur; This appeal has been filed by the appellant against OIA-PJ/115/VDR-II/2013-14 dt 23.5.2013. The issue involved is regarding imposition of penalties upon the appellant under Sections 76, 77 and 78 of the Fi .....

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were paid before the introduction of Sec 80(2) of the Finance Act 1994. It was his case that benefit of Section 80(2) can not be denied for paying the taxes before introduction of Sec. 80(2) of the Revenue Act 1994. He relies upon Camex Reality Pvt L .....

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ly decided the case against the appellant. 4. Heard both sides and perused the case records. From the facts narrated in Para 2 and 3 of the OIA dated 23.5.2013 it is observed that there was a dispute with respect to chargeability of service tax on Re .....

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isions of section 76 or section 77 or section 78, no penalty shall be imposable for failure to pay service tax payable, as on the 6th day of March, 2012, on the taxable service referred to in sub-clause (zzzz) of clause (105) of section 65 subject to .....

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