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THE PRINCIPAL COMMISSIONER, SERVICE TAX Versus M/s. LARSEN AND TOUBRO LTD

2016 (1) TMI 347 - GUJARAT HIGH COURT

Levy of penalty u/s 76 and 77 - tribunal deleted the penalty u/s 80 - The question therefore, to be decided in such case is whether the assessee established such reason for failure. - Held that:- When the department found that the assessee had receiv .....

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y, they nevertheless, paid the entire tax along with interest on 4.1.2006, upon which a show cause notice was issued for imposition of penalty.

When the entire issue was debatable, the decision of the Tribunal to delete the penalty was per .....

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is filed by the Revenue challenging the judgement of CESTAT dated 16.4.2015 raising the following questions for our consideration : 1. Whether the ld. Tribunal has correctly concluded that there was no bonafide belief on the part of the assessee tha .....

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Ahmedabad is right in setting aside penalties without a reasonable cause being shown by the assessee as contained in the Finance Act, 1994, or Rules made there under? As can be seen from the question, the issue pertains to penalty levied by the autho .....

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section 76 or section 77, no penalty shall be imposable on the assessee for any failure referred to in the said provision, if the assessee proves that there was reasonable cause for said failure. The question therefore, to be decided in such case is .....

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s hereby declared that the gross amount charged for the taxable service shall include any amount received towards the taxable service before, during or after provision of such service. When the department found that the assessee had received certain .....

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