New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (6) TMI 74 - CESTAT NEW DELHI

2016 (6) TMI 74 - CESTAT NEW DELHI - 2016 (44) S.T.R. 419 (Tri. - Del.) - Waiver of penalty under Section 76 of the Finance Act, 1994 - Demand of Service tax and imposition of penalty under Section 76,77 and 78 - Business Auxiliary Service - Reverse charge mechanism - Commission paid to overseas agents - Waiver of penalty is pleaded as the penalty under Section 78 ibid has been imposed and for an option to pay 25% (reduced) mandatory penalty under Section 78 ibid as the option was not given at t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ty under Section 76 ibid. - Decided partly in favour of appellant - ST/180/2010-CU[DB] - Final Order No.51825/2016 - Dated:- 5-5-2016 - S.K. Mohanty Member (Judicial) and R.K. Singh Member (Technical) For Appellant : Mr. Kumar Vikram, Advocate Ms. Surabhi Sinha, Advocate For Respondent : Ms. Suchitra Sharma, DR ORDER Appeal has been filed against Order-in Appeal dated 29.10.2009 which upheld the Order-in-Original dated 13.02.2009, in terms of which service tax demand of ₹ 7,93,750/- was co .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ived in view of the fact that penalty under Section 78 ibid has been imposed and option to pay reduced mandatory penalty under Section 78 ibid should be given (as it had not been given by lower authorities) as was done in the above-referred CESTAT order. 3. Ld. Departmental Representative pleaded that during the relevant period, penalty under Section 76 and Section 78 ibid were imposable simultaneously. He also pleaded that in the case of Pr. CST-II Vs. Top Security Ltd. [2015-TIOL-2751-HC-DEL-S .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on of penalty under Sections 76 and 78 ibid simultaneously and option for reduced (25%) mandatory penalty under Section 78, CESTAT in the appellant s own case vide order dated 11.09.2015 (supra) held as under : - We have considered the contentions of the appellant. There is no doubt that the commission paid to overseas agents by the appellant was liable to service tax under BAS and the appellant is not contesting the same. However, regarding the contention of the appellant that it should not hav .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

- 2011-TIOL-23-HC-P&H-ST, CCE Vs Pannu Property Dealers Ludhiana 2010-2010-874-HC-P&H-ST) has held that even if at the relevant time the penalties under Section 76 & 78 were not mutually exclusive, one penalty under Section 78 has been imposed, penalty under Section 76 ibid may not be justified. We also have no difficulty in agreeing with the appellants that maximum penalty under Section 77 was only ₹ 1000/-. In the light of the said judicial pronouncement, we are inclined to a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

side and option to pay reduced (25%) mandatory penalty was extended. At this juncture, it is pertinent to mention that the appellant is located in Rajasthan, which is neither under the jurisdiction of Gujarat High Court nor under the jurisdiction of Delhi High Court. Therefore, notwithstanding the judgement of Delhi High Court in the case of Pr. CST-II Vs. Top Security Ltd. (supra), we would have been inclined to follow the judgement of Gujarat High court in the case of Ratnamani Metals & Tu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

le judgement of another High Court. But in the case of CCE, Surat Vs. Rajeshree Dyg. & Ptg. Mills (P) Ltd. [2014 (305) ELT 442 (Guj) passed by Gujarat high Court after the judgement in the case of Ratnamani Metals & Tubes (supra). Gujarat High Court itself changed its view and in effect held a view similar to that held by Delhi high Court in the case of Pr. CST-II Vs. Top Security Ltd. (supra) Review petition against the said judgement was dismissed by the Supreme Court as reported in EL .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version