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2015 (11) TMI 521 - CESTAT MUMBAI

2015 (11) TMI 521 - CESTAT MUMBAI - TMI - Demand of service tax - GTA service - Penalty u/s 78 - Held that:- it is audit party during the audit, has pointed out the short payment from the books of accounts of the appellant which shows that appellant have been correctly recording the data in respect of both the services in their books of account. If this is so, then it cannot be said that there is malafide intention on the part of the appellant to evade service tax payment. It is also taken into .....

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ST/87026/13 - Dated:- 11-6-2015 - Mr. Ramesh Nair, Member (Judicial) For the Petitioner : Shri. Pradeep Korde, Consultant For the Respondent : Shri. S.V. Nair, Asst. Commissioner (A.R.) ORDER Per : Ramesh Nair This appeal is directed against Order-in-Appeal No. RPS/34/NSK/2013 dtd. 7/2/2013 passed by the Commissioner (Appeals) of Central Excise & Customs, Nasik, wherein Ld. Commissioner (Appeals) upheld the Order-in-Original dated 27/3/2012 and rejected the appeal filed by the appellant. 2. .....

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aled that appellant did not pay the service tax on both of these services. Therefore show cause notice dated 27/10/2011 was issued which was adjudicated and original adjudicating authority confirmed the demand of Service tax of ₹ 4,56,721/- along with interest under Section 75 and penalties of ₹ 4,56,721/- under Section 78 of Finance Act, 1994. The appellant discharged service tax liability and interest thereupon before the issuance of show cause notice, small amount of remaining int .....

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re not contesting the service tax demand, however their only prayer is to waive the penalty imposed under Section 78 in the original order and upheld by the Commissioner (Appeals). As regard the penalty imposed under Section 78, he submits that there was no malafide intension of the appellant for non payment of service tax. In respect of service tax on commission of overseas commission agent, the issue was under dispute whether the service tax is payable on such services and ennumber of cases, t .....

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cases service tax was not paid. This only because of clerical errors. He further submits that data related to short payment of service tax had been retrieved from the books of account of the appellant that clearly shows that they have not suppressed facts. They have been declaring the freight amount in their books of account and therefore it cannot be said that they have intentionally not paid the service tax at the relevant time. 4. On the other hand, Shri. S.V. Nair, Ld. Asst. Commissioner (A .....

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