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2016 (5) TMI 1217 - CESTAT NEW DELHI

2016 (5) TMI 1217 - CESTAT NEW DELHI - TMI - Invokation of extended period of limitation - Section 80 of the Act - Imposition of penalty under Section 78 of the Act - Business Auxilliay Service - Appellant was not aware of service tax liability and were under the bonafide belief that ICICI bank will take care of tax liability, if any - Held that:- from the facts, it is clear that appellants are aware of the tax liability and did pay some amounts towards service tax under BAS category. It goes to .....

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t is not subject matter of doubt or interpretation during the material time. In fact the Board’s clarification issued on 20/06/2003 itself makes it clear that there is no room for doubt for the period subsequent to the said clarification. - Decided against the appellant - Service Tax Appeal No. 60401 of 2013 (SM) - Final Order No. 51787/2016 - Dated:- 16-5-2016 - Shri B. Ravichandran, Member (Technical) For the Appellant : Shri N. K. Sharma, Advocate For the Respondent : G. R. Singh, Authorized .....

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ervice (BAS). After enquiry a show cause notice was issued to the appellant to demand and recovery an amount of ₹ 46,57,146/- and to impose penalties under various Sections of Finance Act, 1994. The case covered period from 01/10/2006 to 30/09/2011/-. The demand was adjudicated by the Original Authority to confirm a demand of ₹ 44,04,621/-, after allowing cum tax benefit to the appellant. Penalty equal to the tax amount has also imposed alongwith penalty of ₹ 5,000/- under Sect .....

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steps for advising them on the service tax liability and also discharging the same being an indirect tax levy. The appellant contested the invocation of extended period for demanding service tax and for imposing penalty under Section 78 on similar grounds. The learned Counsel appearing on behalf of the appellant strongly pleaded that they were not aware of the service tax liability on their part and were under the bonafide belief that ICICI bank will take care of tax liability, if any. The lear .....

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vations made by the Original Authority regarding the appellant s non-cooperation and prolonged delay in even providing the basic details regarding amounts received from the bank and other financial records when called for by the Department. There is no prevalent confusion regarding tax liability of the services rendered by the appellant and there is no question of bonafide belief in this case. 5. The admitted fact is that there is no specific challenge regarding the tax liability of the appellan .....

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set aside the penalties. The Tribunal in that case held that the appellant was misguided by the consultant with the ICICI bank is liable to pay service tax. I find that in the present case there is no submission of any mis-guidance by a consultant or the client. In fact the appellants were repeatedly asked on various dates [13/1/11, 09/2/11, 22/2/11, 5/4/11, 19/5/11, 15/6/11 and 28/7/11] to provide the details of receipt, income tax statement etc. to ascertain the service tax liability. Further, .....

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