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M/s. Imranullah Naimullah Versus Commissioner of Customs And Service Tax, Nagpur

2015 (11) TMI 1252 - CESTAT MUMBAI

Penalty under Section 77 and 78 - commissioning and installation service - Manpower Requirement Agency Services - Held that:- appellant had neither charged service tax in its bills nor the same was paid by the principal. Further the stand taken by th .....

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the appellant is entitled to the benefit under Section 73(3) of the Finance Act as the tax and interest had been paid under proper intimation. In this view of the matter the penalty retained under Section 78 and Section 77 are set aside. The appella .....

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ated:- 15-5-2015 - Anil Choudhary, Member (J), J. For the Appellant : Shri P. V. Sadavarte, Adv For the Respondents : Shri S. R. Nair, Examiner (A.R.) ORDER Per Anil Choudhary The appellant is in appeal against confirmation of penalty under Section 7 .....

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the manpower to M/s Mohan Shriram Nimdeokar (Principal) for under taking the work of commissioning and installation and as such is liable for Service Tax under the category Manpower Requirement Agency Services . It is further undisputed fact in the .....

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tax and deposited the service tax praying for the benefit under Section 73 (3) of the Finance Act. However show-cause notice dated 15/4/13 was issued requiring to show-cause as to why an amount of ₹ 2,95,007/- being tax for the period 2009-10 a .....

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and Section 78 of Finance Act. 3. The appellant contested the show-cause notice stating that it is not a case of deliberate default and the default occurred due to ignorance of the provisions of the service tax and further prayed for the benefit of S .....

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iginal and further penalty was imposed under Section 76 of ₹ 200/- per day or 2% of such tax per month not exceeding ₹ 2,95,007/- and further penalty of ₹ 1000/- under Section 77 and equal amount of penalty of ₹ 2,95,007/- und .....

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duced to ₹ 1,74,077/- and further was pleased to set aside the penalty under Section 76 and reduced the penalty to the proportionate amount of tax under Section 78. Being aggrievd the appellant is in appeal before this Tribunal. 4. Heard the pa .....

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