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M/s MILESTONE PROPERTY SERVICES Versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, HYDERABAD-II

2015 (12) TMI 956 - CESTAT BANGALORE

Imposition of penalty - Default in payment of service tax - appellant did not file ST-3 Returns - Held that:- Appellant got registered in July 2008 and visit of the officers tookplace on 29.1.2009. Even though the tax for January 2009 was liable to b .....

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he service tax provisions, I consider that a lenient view as regards the penalty is warranted. Accordingly, in my opinion, this is a fit case for invoking the provisions of Section 80 of the Finance Act to waive the penalty. Accordingly service tax a .....

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ppellant : Mr R Muralidhar, Adv. For The Respondent : Mr N Jagdish, AR Per: B S V Murthy: The issue involved is whether the appellant is liable to pay penalty for default in payment of service tax. 2. The brief facts of the case are as under : The ap .....

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2009, the appellant discharged their tax liability along with interest of ₹ 7,84,413/- which is in excess of their tax liability, for the period 01.4.2008 to 31.01.2009 after availing exemption limit of ₹ 10,00,000/- as applicable, on 04. .....

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Section 73(1) and 75 of the Finance Act, 1994 along with proposals for imposing penalty under Sections 76, 77 & 78 ibid etc. which was adjudicated by the Order-in-Original No. 34/2010 (Service Tax) dated 31.3.2010, duly confirming the appropriati .....

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also demanded an amount of ₹ 2,000/- under Rule 7C of the Service Tax Rule, 1994 duly appropriating ₹ 2000/-from the already paid tax. In appeal filed by the assessee, the Commissioner (Appeals) has also upheld the imposition of penalty u .....

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the appellant paid the amount immediately and that too in excess would show that there is no intention to evade payment. He also relies upon the Board's Circular No. 137/167/2003-CX4, dated 3.10.2007 which provides that if the assessee makes pay .....

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