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2015 (11) TMI 334 - CESTAT MUMBAI

2015 (11) TMI 334 - CESTAT MUMBAI - TMI - 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 were contesting before the first appellate authority only on the quantum cum tax benefit and also extended period cannot be invoked in some demands. We find that first appellate authority has addressed all th .....

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ided against assessee. - Appeal No. ST/393/11 - 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 directed against Order-in-Appeal No. PII/AV/39/2011 dated 29.4.2011 passed by the Commissioner of Central Excise (Appeals), Pune-II. 2. Heard both side and perused the records. 3. On perusal of the records, it tran .....

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34/- with interest and also proposing imposition 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 considering the submissions made by the appellant, re-worked out the Service Tax liability considering the amounts received by the appellant as gross taxable value. The tax liability has been re-worked out by t .....

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