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M/s Orchid Biomedical Systems Versus CCE, Goa

2015 (4) TMI 1037 - CESTAT MUMBAI

Levy of penalty - Commission agent service - Reverse charge mechanism - Held that:- There is no case of active concealment or contumacious conduct made out against the appellant. Further the transactions were recorded in the books of account maintain .....

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nder Section 78 is set aside - Decided in favour of assessee. - Appeal No. ST/ 88198 / 13 - Dated:- 6-4-2015 - SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) For the Petitioner : Shri Jayant Kuvelkar, Consultant For the Respondent : Shri S.V. Nair, A.C. (A.R .....

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appellant is a manufacturer of diagnostic kits, and exports 100% of its production. The appellant have engaged the services of commission agent's who procured orders for the appellant. Such commission agents are located overseas. By virtue of ame .....

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0, it was pointed out to the appellant that they're liable to pay service tax, on reverse charge basis, on the services provided by the service provider's located abroad and service received by the appellant in India, for the period 2007-08 t .....

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demand with interest and further proposal to appropriate the amount of service tax already deposited and also appropriate the amount of interest deposited prior to issue of show-cause notice. Further proposal to impose penalty under Section 76 and 78 .....

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f ₹ 10,36,531/-. Being aggrieved the appellant preferred appeal before the Commissioner (Appeals) challenging the imposition of penalty. The Revenue also preferred appeal for the correction of the amount of penalty. 5. The Commissioner (Appeals .....

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aware of his obligations, and as such penalty is rightly imposed. Being aggrieved the appellant is in appeal before this Tribunal. 6. The learned Counsel for the appellant urges that that is no contumacious conduct on the part of the appellant. The .....

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d out, as such no show-cause was required to be issued under the provisions of Section 73 sub Section 3 of the Finance Act. The Counsel for the appellant also relies on the ruling of this Tribunal Single Member Bench in the case of Landis + GYR Limit .....

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