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Mahavir Transport Versus Commissioner of Central Excise, Kolhapur

2015 (10) TMI 454 - CESTAT MUMBAI

Imposition of penalty - Misclassification of service - Held that:- activities undertaken by the appellant can be classified into any of the services and appellant might have entertained a bonafide belief that the services rendered by them can be classified under the head transportation of goods and eligible for the exemption of abatement. We also note that the appellant had made good the differential tax liability with interest on being pointed out by the revenue authorities. In our considered v .....

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espondent : Shri B. Kumar Iyer, Supdt. (AR) ORDER Per: M.V. Ravindran: This appeal is directed against order in appeal no. PII/AV/77/2010 dated 07.06.2010. 2. The relevant facts that arise for consideration are that appellant has engaged in activity that would fall under category of Taxable service; had not discharged the service tax liability for the period October 2005 to December 2005 under the head cargo handling services, but discharged the service tax liability under the head transport of .....

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contested the show cause notice on merits and also relied on the provisions of section 73 (3) of the Finance Act, 1994 for non-imposition of penalties. The adjudicating authority as well as the first appellate authority confirmed imposition of penalties. 3. The learned Counsel appearing on behalf of the appellant submits that they are not contesting the service tax liability and interest thereof but are aggrieved by the penalties imposed. It was submitted that the provisions of Section 73 (3) of .....

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benefit of abatement. 5. We have considered the submissions made by both sides and perused the records. It is a fact that the appellant had admitted the mis-classification of the services and discharged the differential service tax liability and interest thereof before the issuance of show cause notice and, as the appellant is not contesting the tax liability and interest thereof, we uphold the impugned order to that extent. 6. As regards the penalties imposed under sections, we find that the is .....

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