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2016 (5) TMI 899 - CESTAT MUMBAI

2016 (5) TMI 899 - CESTAT MUMBAI - TMI - Waiver of penalty imposed under Section 78 of the Finance Act, 1994 and late fee - Section 80 ibid - Commercial Construction service - Delayed payment of Service tax - Held that:- the appellant is not a regular defaulter on payment of service tax. The liability arose only due to crossing the exemption limit of ₹ 10lakhs in the year 2011-12 and prior to that the appellant was working under exemption being the turnover remained below ₹ 10 lakhs. .....

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fore the penalty imposed under Section 78 of the Finance Act, 1994 is waived of. The order of the Learned Commissioner on the issue of late fee is maintained. - Decided partly in favour of appellant - Appeal No. ST/86853/2014 - A/85877/16/SMB - Dated:- 2-2-2016 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) For the Petitioner : Shri Ashok S. Gandhi, Advocate For the Respondent : Shri V. Kaushik, Asstt. Commr. (A.R) ORDER The appeal is directed against Order-in-Appeal No. AV(66)05/2014 dated 15.4.2014 pas .....

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service viz. Commercial Construction service to M/s. Crompton Greaves Ltd., Ahmednagar and M/s. Gautam Dhatu Pvt. Ltd. Ahmednagar and received the service charges every year. The appellant have crossed the turnover limit of ₹ 10 lakhs in the year 2011-12 and after abatement the total service tax liability arose to ₹ 1,82,602/- along with interest of ₹ 19,543/- on delayed payment of the said service tax. Subsequent to the deposit of the aforesaid amount, show cause notice was is .....

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Learned Counsel for the appellant submits that they have paid service tax and interest immediately after pointing out by the department before issuance of show cause notice. Therefore, show cause notice should not have been issued in terms of Section 73(3) of Finance Act, 1994. He further submits that there is no mala fide intention to evade payment of service tax. It is fact on record that right from the year 2008-09 till 2010-11, the appellants turnover was below the threshold limit of ₹ .....

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