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

2016 (3) TMI 108 - CESTAT CHENNAI

2016 (3) TMI 108 - CESTAT CHENNAI - 2016 (41) S.T.R. 123 (Tri. - Chennai) - Waiver of penalty under Section 77 of the Finance Act, 1994 - Default of registration of Business Auxiliary Service in its registration certificate - Appellant providing the service of goods transport agency for which registered on 1.3.2005 - Received new business activity from abroad on which service tax liability discharged but fails to amend registration certificate - Held that: no doubt registration is a paraphernali .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ifferent activity which was carried out subsequently. Therefore, penalty imposed under Section 77 is waived off. - Decided in favour of appellant - ST/42402/2013 - Final Order No. 41213/2015 - Dated:- 16-9-2015 - Shri D.N. Panda, Member (J) Shri M. Karthikeyan, Advocate, for the Appellant. Shri B. Balamurugan, AC (AR), for the Respondent. ORDER Appellant explains that it was registered on 1-3-2005 before the service tax authorities. This is patent from Pages 36 & 37 of the appeal folder. The .....

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