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M/s CMS Computers Ltd. Versus Commissioner of Service Tax, Mumbai

2015 (11) TMI 478 - CESTAT MUMBAI

Penalty u/s 78 - Business Support Service - Misdeclaration - Held that:- Appellant had mis-declared the taxable receipts in respect of the transactions which were declared by them to the authorities while filing ST-3 returns, is not disputed. This act itself indicates that the appellant had ulterior motive in suppressing and mis-declaring the taxable transactions. The argument by the learned Counsel before us that the services rendered by them are not taxable is also mis-directed in as much it i .....

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with the authorities. - impugned order which imposes penalty under Section 78 is correct and does not require any interference. - Decided against assessee. - APPEAL No.ST/363/11-Mum - Dated:- 6-8-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Petitioner : Ms. Aparna Hirandagi, Advocate For the Respondent : Shri A.K. Goswani, Addl. Commr (AR) ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Original No. 44/STC/BR/10-11 dated 25.02.20 .....

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ii) Erection, Commissioning & Installation Service and (viii) Business Auxiliary Service. Show cause notice was issued for demand of service tax, interest thereof and for imposition of penalties. The appellant contested the show cause notice on merits and also on limitation. The adjudicating authority did not agree with contention raised by the appellant and after following due process of law, confirmed the demand with interest and imposed penalty under section 78 of the Finance Act 1994. 3. .....

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commercial concern; tax liability under Business Support Service is incorrect as they had undertaken printing of bills in the premises of their customers by deploying their own printer and personnel. On an identical issue, DGCEI had issued a show cause notice hence question of invoking extended period of limitation does not arise; the reimbursement of actual corporate expenses recovered from their sister concern is also incorrect as it is not a case of providing any infrastructure or Business S .....

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adjudicating authority. She would submit that the provision of section 80 can be invoked in this case as appellant had bonafide belief of non-taxability of the services rendered by them. 4. Learned departmental representative would submit that the tax liability would have escaped had the department not undertaken a detailed investigation. It is his submission that the appellant being a unit registered with the service tax authorities should have, in case of doubt, approached the departmental aut .....

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