GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (12) TMI 336 - CESTAT CHENNAI

2015 (12) TMI 336 - CESTAT CHENNAI - TMI - Imposition of penalty - Evasion of tax - Maintenance and Repair Service - Held that:- Cooperative attitude shown by the appellant does not throw any light on malafides of the appellant. When the appellant has cooperated to discharge the liability and that to such liability based on income tax returns, it would not be proper to penalize the appellant for the reasonable cause stated and permitted by section 80 of Finance Act, 1994 to immune the bonafide c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

dvocate For the Respondent : Mrs. Cecilia Parthasarathy, AC (AR) ORDER Learned counsel explains that the appellant is a very small contractor having contract receipts of ₹ 10 lakhs to ₹ 15 lakhs per year. Revenue getting the figures from Income Tax authorities ascertained the liability of the appellant under the category of Maintenance and Repair Service. The tax liability so determined was discharged much before issuance of the show-cause notice. 2. The demand relates to the period .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version