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2015 (11) TMI 1111 - CESTAT MUMBAI

2015 (11) TMI 1111 - CESTAT MUMBAI - TMI - Delay in payment of service tax - Penalty u/s 76, 77 & 78 - Architect Services - Payment of tax with interest before issuance of SCN - Held that:- As the proposed tax amount in the show-cause notice under both the head ₹ 25,00,640/-, thus the ground of the Revenue fails that the same part of the amount paid after issue of show-cause notice. Further as per the chart, all the payments made latest by 4.4.2009, which is prior to issue of show-cause no .....

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the adjudicating authority was upheld to the extent of confirmation of demand of Service Tax amounting to ₹ 25,00,640/- with interest of ₹ 2,81,592/-. However, penalties imposed under Sections 76, 77 and 78 were set aside under the provisions of Section 80 of the Finance Act, 1994. Being aggrieved with the deletion of penalty, the Revenue is in appeal. 2. The brief facts of the case are that the assessee respondent is a company engaged in the business of Architect Services including .....

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d and collected from the client by the assessee during the period April, 2007 to February, 2009 should not be demanded and recovered and further an amount of ₹ 18,98,565/- already paid should not be appropriated against the tax demand and further interest amount of ₹ 2,81,592/- should not be demanded and appropriated from the amount already paid and further penalties under Sections 76, 77 and 78 should not be imposed. 2.1 In reply the assessee contested the show-cause notice by filin .....

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r services. It was further stated that Service Tax was not pain on the assumption that Landscape Consultancy is not covered under the Service Tax provisions. It was further stated that on being so pointed out by the Revenue that the Landscape design is taxable under the Head Interior Decorators, they have paid the Service Tax as applicable amounting to ₹ 28,42,386/- along with interest of ₹ 3,08,346/-. 2.3 The show-cause notice was adjudicated vide Order-in-Original dated 15.6.2010 a .....

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erest before issue of show-cause notice. The allegation of suppression of facts, charged in the show-cause notice is mainly based on the fact that the assessee have not filed ST-3 Returns on time. Relying on the ruling of the Tribunals decision in the case of Top Detective and Security Services Pvt. Ltd. 2005 (180) ELT 373 (Tri-Mum), wherein the fact was that the Service Tax and interest was paid before the issue of show-cause notice, the penalty under Section 76 and 77 is not mandatory for lat .....

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