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M/s Fortune Network Pvt Ltd Versus Commissioner of Central Excise, Customs And Service Tax-Vadodara-II

2015 (9) TMI 884 - CESTAT AHMEDABAD

Penalty u/s 76 & 78 - Entire amount due paid before issuance of SCN - Held that:- except for the first periodical return the appellant was showing the correct service tax liability in the returns and that amount available in the cenvat credit account .....

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ongwith interest. In view of the above, there was reasonable cause for the appellant for not paying the entire service tax which was truly reflected in the periodical returns filed by the appellant - case was also covered by Section 73(3) of the Fina .....

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ZB/AHD - Dated:- 10-4-2015 - H K Thakur, Member (T),J. For the Appellant : Shri Dhaval Shah, Adv. For the Respondent Rep by: Shri J Nair, AR ORDER Per: H K Thakur: This appeal has been filed by the appellant with respect to OIA No PJ/619/EDR-11/2012- .....

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alongwith interest, before the issue of show cause notice. First Appellate Authority held the penalties imposed upon the appellant appropriate because tax amounts were recovered from the customers. 2. Shri Daval Shah, Learned Advocate, appearing on b .....

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ng the first return for the period 1.4.2006 to 13.3.2007. Subsequently, the returns were filed by the appellant in time. It was his case that service tax liability was correctly calculated by the appellant and the amount available in the cenvat credi .....

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was before the issue of show cause notice dtd 9.2.2011. 3. Shri J Nair, Authorised Representative appearing on behalf of Revenue argued that the. appellant only started filing returns after the case was booked by the officers of the Revenue. That on .....

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nd perused the case records. 5. It is observed from the case records that the appellant was registered with the revenue and was paying the service tax. It is the case of appellant that during the relevant period there was financial difficulties there .....

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