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

2015 (12) TMI 957 - CESTAT MUMBAI

2015 (12) TMI 957 - CESTAT MUMBAI - 2015 (40) S.T.R. 348 (Tri. - 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 the Service Tax payable, as on 6th day of March, 2012, for the taxable service referred to under Section 65(105)(zzzz) subject to the condition that amount of Service Tax along .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

benefit under the provisions of Section 80(2) is bad and against the spirit 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 whether the son is minor or major. Thus, the Commissioner (Appeals) have committed error in accepting the service of the Order-in-Original as proper. Moreover, the Order-in-Or .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

esent despite notice. However, the appellant has filed written submissions 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. The appellant vide his reply dated 28.7.2011 submitted the month wise gross amount of rent received for the financial year 2010-11. Prior to that the appellant had filed ST-3 .....

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