Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Commissioner, Central Excise, Pune-III Versus Abhimanyu Sable Fitness and Management Pvt. Ltd.

2015 (11) TMI 528 - CESTAT MUMBAI

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 is paid. He also held that the amount whi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

bject 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 the Commissioner (Appeals-III), Central Ex .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

es 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 of the Act is set aside, in view of payment .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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, by virtue of provisions under sec. 85(4) .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s 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 service tax liability of the assessee, alon .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version