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M/s. G. Balakrishnan Versus CCE, Madurai

2015 (12) TMI 336 - CESTAT CHENNAI

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 .....

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n seeking registration shall call for penalty as that has been imposed by learned adjudicating authority under section 77 of Finance Act, 1994. That penalty of ₹ 5,000/- is confirmed. There shall be no penalty under sections 76 & 78 of Finance .....

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arthasarathy, 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 liab .....

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ppellant was guided by the Department to seek registration it has also sought such registration from April 2008. There was no intention at all to cause evasion of revenue. But for ignorance of law the delay in deposit of the service tax occurred and .....

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