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M/s Deeksha Travels Pvt. Ltd. Versus Commissioner of Service Tax, Bangalore

2015 (10) TMI 2293 - CESTAT BANGALORE

Penalty under Section 76 and 77 of Finance Act, 1994 - Amount of service tax collected from the clients but not deposited - At the instance of Audit party, service tax deposited before issuance of SCN - Appellant states that it had no mala-fide inten .....

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ed with Revenue – Found no infirmity in imposition of penalty – Decided in favour of Revenue. - Appeal(s) Involved: ST/3183/2011 - Final Order No. 22060 / 2015 - Dated:- 14-10-2015 - Smt. Archana Wadhwa, Judicial Member Shri B. Venugopal, Advocate : .....

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cord, it was noticed that they have not paid service tax to the tune of ₹ 51,65,920/- for the period April 2009 to September 2009. The appellant admitted their service tax liability but contended that they were providing services to M/s Kingfis .....

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They have deposited an amount of ₹ 39,27,383/- before issuance of show-cause notice and the balance amount was deposited by them after issue of show-cause notice along with interest. 2. Proceedings were initiated for imposition of penalty under .....

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e Act and penalty of ₹ 1000/- under Section 77 of the Finance Act. 3. Challenging the imposition of penalty, learned advocate for the appellant submits that the appellant did not have any mala fide intention to evade payment of service tax inas .....

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received by them could not be deposited with the Revenue as they were having over burden financial difficulties. In such a scenario, he prays for setting aside the penalty. 4. Countering the arguments, learned A.R. submits that admittedly, the appel .....

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the Kerala High Courts decision in the case of Assistant Commissioner of Central Excise Vs. Krishna Poduval [2006 (1) S.T.R. 186 (Ker.)], wherein it was held, while dealing with the provisions of Section 76 of the Finance Act, the person who is gui .....

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