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2015 (11) TMI 610 - CESTAT MUMBAI

2015 (11) TMI 610 - CESTAT MUMBAI - TMI - Demand of service tax - Whether appellant is liable to service tax liability on the payments made to service providers prior to 18-04-2006 as also post 18-04-2006 and whether service tax liability is to be discharged on the amount held back by the appellant as withholding tax for the remittances made the persons situated abroad - Held that:- first appellate authority has come to a conclusion that service tax liability arises on the appellant after 18.04. .....

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e interest thereof before the issuance of show cause notice. The service tax liability having being discharged prior to issuance of show cause notice, we consider the same as it would fall under the provisions of section 73 (3) of the Finance Act 1994, show cause notice need not have been issued this point; be that is it may, since the issue involved was contested before the various forms, we invoke the provisions of section 80 of Finance Act 1994, set aside on the penalties imposed on this poin .....

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ng that the withholding tax is an amount which needs to be considered as TDS. - Matter remanded back - Impugned order is set aside - APPEAL No.ST/531/11-Mum - Dated:- 2-9-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Petitioner : Shri Keval Shah C.A. For the Respondent : Shri B. Kumar Iyer, Supdt.(AR) ORDER Per: M.V. Ravindran This appeal is directed against of Order-In-Appeal No. TKG/01/LTU/MUM/2011 dated 17.06.2011. 2. The basic issue involved in .....

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st appellate authority has come to a conclusion that service tax liability arises on the appellant after 18.04.2006 by the virtue of provisions of section 66 A of the Finance Act 1994. The said findings of the first appellate authority is correct and does not require any interference. The impugned order to the extent it upholds service tax liability and the interest thereof, is correct and legal and does not suffer from any infirmity. This takes us to the penalties imposed on the appellant on th .....

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