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2015 (11) TMI 656 - CESTAT MUMBAI

2015 (11) TMI 656 - CESTAT MUMBAI - TMI - Imposition of interest and penalty imposed on the appellant under Section 75, 76, 77 and 78 - management, maintenance or Repair service - Held that:- Appellant paid total service tax amount well before the issuance of show cause notice. I find that the appellant though did not pay service tax at the relevant time but also not collected the service tax from the service recipient. - department should not have issued the show cause notice Section 73(3) of t .....

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enalty not only under Section 73(3) but also Section 80 of the Finance Act 1994. - Decided in favour of assessee. - APPEAL NO. ST/89285/13 - Dated:- 5-6-2015 - Mr. Ramesh Nair, Member (Judicial) For the respondent : Shri. S.V. Nair, Asstt. Commissioner(A.R.) ORDER Per : Ramesh Nair This appeal is directed against Order-in- Appeal No. NGP/ EXCUS /000/ APPL/712/13-14 dtd. 26/7/2013 passed by the Commissioner(Appeals) Central Excise, & ST, Nagpur, wherein Ld. Commissioner(Appeals) held that int .....

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out paying service tax payable thereof under the finance Act, 1994. The Appellant after pointed out by the Range Officers registered as service provider under above said category of management, maintenance or repair service and after accepting their tax liability paid entire amount of service tax amounting to ₹ 4,27833/- thereafter a show cause notice dated 30/10/2011 was issued to the appellant for recovery and appropriation of the already paid service tax under Section 73 of the Finance .....

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resaid order-in-original the appellant filed appeal before the Commissioner(Appeals), wherein appellant prayed for waiver of penalties imposed in order-in-original on the ground that the service tax could not be paid in time due to financial constrain. Ld. Commissioner(Appeals) has rejected the appeal of the appellant and upheld the interest and penalties imposed by the order-in-original. Aggrieved by the said impugned order the appellant filed this appeal wherein he made following prayer: PREYA .....

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it. 4. Shri. Ld. on behalf of the Revenue reiterates the findings of the impugned order. 5. After the consideration of submission made in appeal memo and submission made by Ld. A.R., I find that against adjudication order the appellant before the Commissioner(Appeals) has not pressed in respect of demand of service tax and payment thereof paid suo moto by the appellant therefore their contest from stage of the Commissioner(Appeals) was only on interest and penalties. Therefore prayer made by the .....

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though did not pay service tax at the relevant time but also not collected the service tax from the service recipient. It is submission of the appellant that they were not conversant with provisions of service tax law. The were under bonafide impression there was no service tax liability on them because appellant was getting petty amount of profit. The appellant out of 100% service tax charges under maintenance and repair for deployment of labours they were getting profit of 15% of the total amo .....

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