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Shri Vijay Singh Gajraj, Shri Om Prakash Kajla Versus CCE & ST, Jodhpur

2016 (6) TMI 317 - CESTAT NEW DELHI

Imposition of penalty - Section 76, 77 and 78 of the Finance Act, 1994 - Business Auxiliary Service - Service of billing, cash collection etc. were rendered for a statutory body under Government of Rajasthan as per the terms of contract - Held that:- .....

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, therefore, this is a fit case for invoking the provision of Section 80 to waive the penalties imposed on the appellants. - Decided in favour of appellants - Service Tax Appeal Nos. 50356-50357 of 2016 (SM) - Final Order No. 51873-51874/2016 - Dated .....

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order dated 09/12/2015 of Commissioner, Customs & Central Excise (Appeals), Jaipur. The appellants are engaged in providing service of billing, cash collection etc. to M/s Ajmer Vidyut Vitran Nigam Ltd., Sikar. Proceedings were initiated against .....

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he appellants in terms of Section 78 of the Finance Act, 1994. Further penalty under Section 76 and Section 77 were also imposed on them. Aggrieved, they filed appeal before the Commissioner (Appeals) who upheld the original orders and rejected their .....

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76, 77 and 78 by the lower Authorities. They have also pleaded that the services were rendered for a statutory body under Government of Rajasthan as per the terms of contract. They have pleaded that they were unemployed and took the work without und .....

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