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Commissioner of Central Excise, Nagpur Versus M/s Roshan R. Jaiswal

2015 (12) TMI 11 - CESTAT MUMBAI

Demand of service tax - Commission received on sale of recharge coupons - Held that:- Service tax liability arises on the recharge coupons on the commission received on the sale of recharge coupons by BSNL on merits we find that the assessee has no c .....

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vice tax liability on the sale of recharge coupons purchased from the telephone service provider was a highly contested issue and was before the higher judicial forum during the relevant period. We are of the view that the respondent could have enter .....

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thority. Since the service tax liability stands discharged by the respondent-assessee, we find that this is a fit case for invoking the provisions of section 80 of the Finance Act 1994 and find first appellate authority was correct to that extent. In .....

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R K Das, Deputy Commissioner (AR) For the Respondent : Shri D H Nadkarni, Adv ORDER Per M V Ravindran This appeal is filed by Revenue against the Order-in-Appeal No. SR/52/NGP/2010 dated 15.02.2010. 2. Heard both sides and perused the records. 3. Th .....

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is dated 16.10.2008. The adjudicating authority held against the assessee and on appeal the first appellate authority has set aside the entire order on the ground that recharge voucher sold by BSNL has suffered sales tax and no service tax liability .....

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6.2015 for the very same issue held against the assessee and recorded that the service tax liability arises on the recharge coupons on the commission received on the sale of recharge coupons by BSNL on merits we find that the assessee has no case and .....

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ssessee-respondent by the adjudicating authority, the claim of the Revenue is that the respondent-assessee should be penalized under the provisions of Section 76, 77 and 78 of the Finance Act, 1994 as has been done by the adjudicating authority. We f .....

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