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2016 (3) TMI 902 - CESTAT MUMBAI

2016 (3) TMI 902 - CESTAT MUMBAI - TMI - Seeking setting aside of penalty imposed under Section 76, 77 and 78 of the Finance Act, 1994 - Invokation of Section 80 of the Finance Act, 1994 - Evasion of Service tax liability on the amount collected as licence fee - Hiring out the shops if falling under the category of “Renting of Immovable Property” - Appellant discharged its entire service tax liability and also interest thereof during the pendency of proceedings - Held that:- the bonafide impress .....

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- Dated:- 22-12-2015 - M. V. Ravindran, Member (J) For the Appellants : Shri V.S. Awate, Adv. Shri S.B. Awate, Consultant For the Respondent : Shri A.B. Kulgod, Asst. Commr (AR) ORDER Per M. V. Ravindran This appeal filed by the appellant is directed against order-in-appeal No. AV(133)124/2013 dated 22.05.2013. 2. The appellant, Ahmednagar Cantonment Board is constituted under the Cantonments Act, 1924 and is administering the cantonment area in Ahmednagar. In order to generate revenue, appellan .....

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liability and also interest thereof. The adjudicating authority confirmed the service tax liability and interest thereof and appropriated the amount paid by the appellant and imposed penalty under Section 76, 77 and 78 of the Finance Act,1994. Appellant preferred an appeal before the first appellate authority for setting aside the penalties by invoking the provisions of Section 80 of the Finance Act, 1994. The first appellate authority did not agree with the contentions raised and upheld the or .....

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adkari Rangayatan v. Commissioner of Service Tax, Mumbai II- 2014 (36) STR 155 (Tri-Mumbai) and that there cannot be any malafide intention on their part as they being a Government body. 5. Learned D.R. on the other hand would submit that appellant were aware of the fact that they have discharged the service tax liability as after the department started the proceedings they discharged the tax. It is also his submission that the appellant did not invoke the provisions of Section 80 before the fir .....

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er the Cantonment Act, 1924. Section 67 of Cantonment Act, 1924, provides for charging of fees by the Board of movement of vehicles and advertisement, maintenance of property records etc. and also permits the Board to charge such fees, which the Board Regulation specifies. Learned Counsel submits that the Cantonment Board, Ahmednagar had regulated that they will charge licence fee for commercial shop. It is also undisputed that the appellant had discharged the entire service tax liability and in .....

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pression carried by the appellant herein cannot be called in doubt. As regards the findings recorded by the first appellate authority, that the appellant has sought leniency under Section 80 of the Finance Act, 1994, for the first time this being the question of law and provisions of Section 80 being in statute appellant could take the plea before the appellate authority for the first time. I also find that it being undisputed that the appellant is an autonomous body, penalty imposed need not to .....

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