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P.R. Enterprises Versus Commissioner of Central Excise, Kolhapur

2015 (12) TMI 279 - CESTAT MUMBAI

Demand of service tax - Mining Services - Imposition of penalty - Benefit of Section 80 - Held that:- Statements of the partner of the appellant was recorded on 2nd February 2010, wherein the partner has specifically recorded that since they were loc .....

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ability has been discharged subsequently and had sought leniency in non imposing the penalties. We find that there is no dispute as to the facts as the appellant are partnership firm of farmers and are situated in remote area in Ratnagiri district an .....

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enalties, by invoking the provisions of section 80 of the Finance Act 1994. - However, Demand of service tax is upheld - Decided partly in favour of assessee. - Appeal No. ST/526/11-Mum - Dated:- 8-9-2015 - M V Ravindran, Member (J) And C J Mathew, M .....

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issue involved in this case is regarding the service tax liability under the category of "Mining Services", for the period September 2008 to September 2009. Both the lower authorities has come to a conclusion that the appellant had failed .....

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and for the first time mining activity was under taken by them; also that they were unaware of the provisions of the law, hence there was an error in not discharging the service tax liability, but the same was discharged as soon as it was pointed ou .....

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presentative on other hand would submit that the appellant should have discharged the service tax liability for the material period and should have checked with the departmental Officers as to taxability of his services. 4. On consideration of the su .....

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on to interfere on such demands being confirmed; also that appellant is not seriously contesting the issue on merits. 5. As regards the penalties imposed, we find from the records that statements of the partner of the appellant was recorded on 2nd Fe .....

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