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S.K. Sharma Versus Commissioner of Central Excise, Nagpur

2016 (4) TMI 936 - CESTAT MUMBAI

Imposition of penalties - Cargo Handling Services - Rendering services of loading and unloading and transport of goods to M/s SAIL at different locations - Discharged the Service Tax liability along with interest - Held that:- appellant could have be .....

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discharge of Service Tax.It is noted that the appellant could have been under bonafide belief as he has been engaged in the rendering the services to public sector hence question of taxability may not arise. Therefore, appellant has made out a case .....

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(T) For the Appellant : Shri S K Sharma, Authorised Representative For the Respondent : Shri P Vinitha, Deoputy Commr. (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Appeal No. SR/239/2011 dated 07.02.2011 passed by the Commiss .....

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period 16.08.2002 to 31.03.2016. It is undisputed that the appellant had under a contract entered in 1999 rendered the services of loading and unloading and transport of goods with M/s SAIL. Appellant's contract ended on 31.03.2005. On investigat .....

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eal is only for setting aside the penalties imposed by the lower authorities. 4. Learned Departmental Representative would submit that the appellant had knowledge of taxability of the services rendered by them from various ground taken in the appeal .....

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h sides and perused the records. At the outset, we find that there being no dispute as to the tax liability and interest thereof has been discharged. As regards the penalties imposed, appellant/assessee could have been under bonafide impression that .....

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