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Progressive Estates and Promoters Pvt. Ltd Versus Commissioner of Service Tax, Delhi-I

Waiver of pre deposit - Best Judgment assessment - Section 72 - Failure by the Appellant to furnish complete particulars despite repeated opportunities - Held that:- Returns in Form ST-3 filed online by the Appellant was rejected by the computer on t .....

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ellant is aggrieved by the manner in which inferences were drawn by the CC with respect to the details furnished by it. The Court is of the view that contention of the Assessee that it did furnish the full particulars requires a detailed examination .....

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Nos.11468/2015, 14055/2015, 14056/2015, 14057/2015 - Dated:- 5-8-2015 - Dr. S. Muralidhar and Mr. Vibhu Bakhru, JJ. For the Petitioner : Mr C. Hari Shankar, Senior Advocate with Mr Pushkar Kumar Singh, Advocate. For the Respondent : Mr Satish Kumar, .....

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7; 78 lakhs for considering its appeal against an Order-in-Original dated 28th November 2013 of the Commissioner of Customs (CC). 2. Subsequently, by an order dated 2nd July, 2015, the CESTAT dismissed the appeal itself on account of the failure of t .....

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the order dated 28th November, 2013 held that the best judgment assessment under Section 72 of the Finance Act was invokable against the Appellant for the purposes of assessing the service tax for the period 2011-12. The CC proceeded to confirm the d .....

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in dispute that the returns in Form ST-3 filed online by the Appellant was rejected by the computer on the ground of some error and was not re-filed till after a Show Cause Notice was issued to the Appellant on 18th October, 2012. 5. The Court finds .....

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view that contention of the Assessee that it did furnish the full particulars requires a detailed examination on merits. 6. Further, it is stated that the annual turnover of the Appellant was around ₹ 4 crores for the Assessment Year ( AY ) 201 .....

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