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2015 (11) TMI 528 - CESTAT MUMBAI

2015 (11) TMI 528 - CESTAT MUMBAI - TMI - Repair and maintenance services - Penalty u/s 76, 77 & 78 - Bonafide belief of non payment of service - evasion of service tax - Held that:- Commissioner (Appeals) in his order categorically held that the entire value of service tax is liable for service tax however service tax can be recovered only on the amount which was received till date of passing of this order. He also held that amount of service tax which not received till that date no service tax .....

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viable has been ordered to be recovered subject to receipt of service charges. Therefore I am of the view that impugned order is proper and legal and does not require any interference and hence the same is upheld - Decided in favour of assessee. - APPEAL NO. ST/87541/13 - Dated:- 18-6-2015 - Mr. Ramesh Nair, Member (Judicial) For the Petitioner : Shri B. Kumar Iyer, Superintendent ORDER Per : Ramesh Nair This appeal is directed against Order-in-Appeal No. PIII/RP/27/2013 dtd. 8/2/2013 passed by .....

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he appellant till date, against the services valued at ₹ 1,93,83,556/- provided by them during the period 2005-06 to 2007-08. (iii) Service tax would become payable whenever any payment is received by the Appellant against the services valued at ₹ 1,93,83,556/- provided by them during the period 2005-06 to 2007-08 (iv) Confirmation of Interest in respect of demand confirmed as per (i) above is upheld under Section 75 of the Act. (v) Penalty imposed on the Appellant under Section 78 o .....

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w that the impugned order in appeal is not proper and legally correct, inter-alia, on the following grounds: (i) The Commissioner (Appeals) has failed to confirm the exact amount of service tax liability calculated on the basis of receipts of the assessee, although the he had verified the Books of accounts of the assessee and also the reconciliation statement submitted by therein, showing details of actual receipts and outstanding balance at the material time, duty certified by the C.A. Whereas, .....

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proper; (ii) The Commissioner (Appeals) has confirmed the demand of interest in respect of the demand confirmed u/s 75 of the FA, 1994. However, since the amount of service tax demand itself has not been determined & specified, the confirmation of interest on the same appears to be an order in abstract and hence not legal & proper. 8. In view of the above, the Commissioner (Appeals), having verified all the documents submitted by the assessee, should have determined the exact amount of s .....

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