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M/s. Rohit Ferro Tech Ltd. Versus Commr. of Central Excise, Bolpur

2015 (10) TMI 2099 - CESTAT KOLKATA

Waiver of Penalty under Section 77 & 78 of Finance Act, 1994 Appellant contested that penalty cannot be imposed under Section 78 of the said Act and entire service tax & interest was paid before the issue of SCN Appellant had no intention to evad .....

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Held That:- No intention to evade payment of service tax can be attributed on the part of the Appellant - Ingredient contained in Section 78 are not satisfied Appeal allowed Decided in favour of the assessee. - ST/75050/2013 - Order No : FO/A/75 .....

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gainst Order-in-Appeal No.222/Bol/2012 dated-07/11/2012 passed by Commissioner of Central Excise (Appeals-III), Kolkata as first appellate authority under which Order-in-Original dated-27/02/2009 passed by the Adjudicating authority has been upheld. .....

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f the Finance Act, 1994. That in addition Service Tax demand of ₹ 1,05,659/- has also been confirmed by the Adjudicating authority when no such demand was made under the show cause notice dated-20/11/2008. Learned Consultant relied upon the cas .....

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urther argued by the Learned Consultant that period of demand is 200607 and appellant was required to pay duty under reverse charge for the services obtained from overseas service providers. It was his case that tax payment on reverse charge mechanis .....

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the appellant. That as per Section 73 (3) of the Finance Act, 1994 there was no need of issuing a show cause notice. That appellant is a manufacturer and was entitled to CENVAT Credit and that there cannot be any intention to evade payment of service .....

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was his case that for imposing penalty under Section 77 of the Finance Act, 1994 intention to evade payment of service tax is not necessary and thus strongly defended the orders passed by the lower authorities. 4. Heard both sides and perused the ca .....

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