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Shree Samarth Associates Versus Commissioner of Central Excise, Kolhapur

Levy of penalty - Activity of supply of temporary labourers to various service recipients - ST3 return not filed - Held that:- Appellant has accepted and admitted that they are liable to discharge the Service Tax liability and interest thereon. They .....

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duced the tax liability, in accordance with the law. In our considered view, the appellant having admitted the tax liability and also that all the reliefs which were claimed before the first appellate authority were extended, has not made any case fo .....

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/11 - Dated:- 29-9-2015 - SHRI M.V. RAVINDRAN, MEMBER (JUDICIAL) AND SHRI C.J. MATHEW, MEMBER (TECHNICAL) For the Petitioner : Shri V.B. Gaikwad, Advocate For the Respondent : Shri B.K.Iyer, Supdt. (AR) ORDER Per: M.V. Ravindran This appeal is direct .....

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e activity of supply of temporary labourers to various service recipients. Appellant took registration on 12.7.2004 under the category of Manpower Recruitment Agency Services and paid the tax from time to time but did not file ST-3 returns to the d .....

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sition of penalties. The appellant contested the show-cause notice on merits as also on limitation. The adjudicating authority confirmed the demands raised with interest and also imposed penalties. On an appeal, the first appellate authority after co .....

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et aside some of the tax liability, which was beyond the period of limitation. The first appellate authority modified the order to the extent that the tax liability is reduced from ₹ 36,15,934/- to ₹ 16,25,417/- along with interest and al .....

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