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RAASI REFRACTORIES LTD. Versus COMMR. OF C. EX., CUS. & S.T., HYDERABAD-III

2015 (11) TMI 652 - CESTAT BANGALORE

Delay in payment of service tax - GTA Service - Non payment of interest - Imposition of penalty - Power of AC / DC to adjudicate the case u/s 83A where the amount involved is more than ₹ 5,00,000/- Held that:- Section 83A is applicable only when penalty is to be adjudged. It is not applicable to amount of tax. - CA has not contested the interest which has already been paid and which is liable to be paid as per the recent decision of the Hon’ble High Court of Bombay wherein it has been held .....

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t of GTA services received by them. However over a period of two years in 2004-05 and 2005-06, the appellant did not pay the tax on a regular basis and there was delay. Return for the period from 1/2005 to 3/2005 was filed in January 2006 and payment was also delayed. Similar was the situation for subsequent quarters up to September 2006 and in all the cases Service Tax was paid belatedly and returns were also filed belatedly. Proceedings initiated culminated in imposition of penalty of ₹ .....

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the entire interest was paid. 2. Even though the learned CA took 2-3 grounds for the assessee, I consider that only one ground is sufficient to decide the appeal. Therefore I am not going into all other grounds mentioned. 3. The learned CA relies upon the provisions of Section 83A of Finance Act, 1994 and Notification No. 30/2005-S.T., dated 10-8-2005 issued under Section to submit that in this case the original authority could not have adjudicated the case at all since the amount inv .....

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: 83A. Power of adjudication. - Where under this Chapter or the rules made thereunder any person is liable to a penalty, such penalty may be adjudged by the Central Excise Officer conferred with such power as the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), may, by notification in the Official Gazette, specify. NOTIFICATION NO. 30/2005, dated : August 10, 2005 Sub : Section 83A - Monetary limit for adjudication under Service Tax. G. .....

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specified in a notice for the purpose of adjudication under Section 83A (1) (2) (3) 1. Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise Not exceeding ₹ 5 lakhs 2. Joint Commissioner of Central Excise Above ₹ 5 lakhs but not exceeding Rs. 20 lakhs 3. Additional Commissioner of Central Excise Above ₹ 20 lakhs but not exceeding Rs. 50 lakhs 4. Commissioner of Central Excise Without limit. Provided that nothing contained in this notification shall .....

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