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M/s Indian Hotels Co Ltd. Versus Commissioner of Service Tax, Mumbai-I

2016 (3) TMI 951 - CESTAT MUMBAI

Imposition of penalty - Section 76, 77 and 78 of the Finance Act, 1994 - Management Consultancy Service - Appellant rendered the services of advice and consultancy for various individuals and independent organizations with regard to the entire operation of the hotel in order to bring those hotels to the level of “Taj” - Entire Service tax along with interest paid before issuance of show-cause notice - Held that:- appellant could have entertained bonafide believe that the advice, consultancy as g .....

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rged immediately. So, by invoking the provision of Section 80 ibid, penalties imposed under Section 76, 77 and 78 are set aside. - Decided in favour of appellant - Appeal No. ST/24/12-Mum - Final Order No. A/86336/2016-WZB/STB - Dated:- 10-2-2016 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Ms. Aparna H., Adv For the Respondent : Shri D Nagvenkar, Addl. Commr. (AR) ORDER Per M. V. Ravindran This appeal is directed against the Order-in-Original No. 63/BR-63/ST/Th-I/2 .....

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with regard to the entire operation of the hotel in order to bring those hotels to the level of Taj . A show-cause notice was issued and adjudicating authority after following due process of law, confirmed the demand of Service Tax along with interest and imposed penalties under Section 75 (A), 76 and 78 of the Finance Act, 1994. 3. Learned Counsel after taking us through the various records submits that the appellant is engaged in this kind of services from 1988 onwards hence they were not very .....

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2. She would submit that show-cause notice was issued on 09.12.2002 appropriating the amounts paid and also for imposing penalties. She would submit that the provisions of Section 73(i)(a) and impugned order passed confirming the demand is unsustainable as at the time of issuance of show-cause notice, the Assistant Commissioner had no material to believe that the Service Tax liability was not discharged due to reason of omission or failure. She would rely upon decision of Hon'ble High Court .....

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