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2016 (5) TMI 1079 - CESTAT CHENNAI

2016 (5) TMI 1079 - CESTAT CHENNAI - TMI - Extended period of limitation - Contract for outdoor catering services - non-registration and non-payment of tax - Held that:- The show cause notice merely states that the appellant had willfully suppressed the facts of provision of taxable service without elaborating as to what was the suppression. In para 8 of the notice, with regard to the proposal for penalty under section 78, it has been alleged that the appellant willfully suppressed the taxable v .....

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the non-registration and non-payment of tax is a mere omission not traceable to guilty mind, a pre-requisite for such invocation. - Demand set aside - Decided in favor of assessee. - Appeal Nos.ST/41014/2015 - FINAL ORDER No. _ 40845 / 2016 - Dated:- 25-5-2016 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER For the Appellant : Shri G Hari Govind, C.A. For the Respondent : Shri K.P.Muralidharan, AC (AR) ORDER PER P.K.CHOUDHARY M/s. Ragam Catering Service (Ms. S.Jayanthi, Proprietrix) hereinafter referred .....

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1.10.2013 asking her to appear for personal hearing on 22.10.2013. The adjudicating authority passed the Order-In-Original No.17/2013 ST on 23.10.2013 confirming the demand of ₹ 6,42,791/- alongwith interest and penalty of ₹ 5,000/- u/s.77 and equal penalty u/s.78. The appellant being aggrieved by the Order-In-Original preferred an appeal before the Commissioner (Appeals). Subsequently, the appellant has paid the entire demand of Service Tax on 13.2.2014. The Ld. Commissioner (Appeal .....

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ellant relied on the following case laws in support of his submissions. (i) Uniworth Textiles Ltd. vs Commissioner of Central Excise, Raipur {[2013] 31 taxmann.com 67 (SC)} (ii) Tamil Nadu Housing Board vs CCE (1994) 74 ELT (SC) (iii) V.Ravi Vs CCE (2010) 25 STT 88 CESTAT SMB 4. The Ld. AR Shri. K.P.Muralidharan, AC appearing on behalf of the department reiterates the findings in Order-In-Appeal and further submits that the Ld. Commissioner (A) has considered all the submissions of the appellant .....

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n from the Appeal Memorandum and the submissions of the Learned Consultant, is a widow having nobody else to support her, was running the appellant Firm just to eke out her livelihood. It was informed that the widow had been abruptly orphaned by the simultaneous death of both her husband and her Son, who were swept away by the tides of Tsunami; that in fact she was given the outdoor catering service contract by M/s. L&T Limited only on compassionate grounds which she was carrying on until 20 .....

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