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Shri Shantilal Nensukh Kothari Versus Commissioner of Central Excise, Pune-III

2015 (12) TMI 957 - CESTAT MUMBAI

Renting of immovable property services - Penalty u/s 76, 77 & 78 - Held that:- Sub-section 2 of Section 80 provide that notwithstanding anything contained under the provisions of Section 76, 77 & 78, no penalty shall be imposable on failure to pay th .....

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n which the Finance Bill received the ascent of the President. The reason for denying the benefit of sub-Section 2 of Section 80 as stated in the Order-in-Original, was only for short payment of interest of ₹ 3,734/-. However, there is no findi .....

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t of law

Justification recorded by the Commissioner (Appeals) as to satisfaction of the service of the Order-in-Original is defective. Although the order was served on the son of the appellant, but the relevant fact is not on record as to .....

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Rules - Decided in favour of assessee. - Appeal No. ST/87730/13 - FINAL ORDER NO. A/1705/2015-WZB/SMB - Dated:- 1-5-2015 - SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) For the Respondent : Shri B.K. Iyer, Supdt. (AR) ORDER Per: Shri Anil Choudhary The appe .....

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requesting for disposal of appeal on merit. 3. Heard the learned AR and perused the records. 4. On perusal of the records, it appears that the appellant was required to pay Service Tax under the classification Renting of immovable property services. .....

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emanding Service Tax of ₹ 1,67,097/-. During the course of adjudication, the appellant appeared and admitted its tax liability by way of written submissions dated 27.6.2012. During the course of hearing before the adjudicating authority, also f .....

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nance Bill, 2012 received the ascent of Hon ble President of India. Sub-section 2 of Section 80 provide that notwithstanding anything contained under the provisions of Section 76, 77 & 78, no penalty shall be imposable on failure to pay the Serv .....

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h the Finance Bill received the ascent of the President. The reason for denying the benefit of sub-Section 2 of Section 80 as stated in the Order-in-Original, was only for short payment of interest of ₹ 3,734/-. However, there is no finding as .....

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