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

2016 (6) TMI 777 - CESTAT MUMBAI

2016 (6) TMI 777 - CESTAT MUMBAI - TMI - Waiver of penalty or benefit of reduced penalty @25% - Construction service in respect of Commercial or Industrial Building and Civil Structure, Construction of Residential Complex and Works Contract Service - bonafide belief - The fact is not under dispute that appellant immediately after pointing out by the department has discharged the service tax alongwith interest within one month and before issuance of show cause notice. The appellant submitted that .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

016 - Mr Ramesh Nair, Member ( Judicial ) Shri. Rajiv Luthia, C.A.for the Appellants Ms. P. Vinitha Sekhar, Joint Commissioner(A.R.) for the Respondent ORDER Per Ramesh Nair This appeal is directed against Order-in-Appeal No. MUM-II-STAX-000-APP-10-15-16 dated 10/11/2015 passed by the Commissioner(Appeals) of Service Tax-II, Mumbai Zone, whereby Ld. Commissioner(Appeals) upheld the Order-in-Original No. 12/ST-II/Addl/RS/11-12 dated 16/9/2011 and rejected the appeal filed by the appellant. 2. The .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

service tax of ₹ 13,57,105/- along with interest of ₹ 6,47,575/- and imposition of penalty under Section 76, 77 and 78 of the Finance Act, 1994. In the adjudication service tax and interest demand were confirmed and appropriated towards the total amount paid by the appellant. In addition, penalties under Section 76,77 and 78 were also imposed. Aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner(Appeals) contesting penalty imposed by the Original author .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

and they have paid service tax alongwith interest within one month from pointed out by the investigating authority. He submits that non payment of service tax on due date has occurred due to the bonafide belief of the appellant that they are providing service of works contract with material and discharging VAT as per the VAT provisions. For this reason they were under belief that this sort of contract will not attract service tax. He submits that their bonafide belief also get re-enforced with .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

g the non payment of service tax and they have discharged service tax without contesting the same alongwith interest and the transaction of services were recorded in the books of accounts. They are able to show reasonable cause for non payment of service tax at the relevant time. Therefore penalty imposed under Section 76 deserves to be waived invoking Section 80. He also submits that Section 78 penalty is imposed, assessee has opted to pay 25% of duty as penalty as per fifth proviso to Section .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

STAT MUMBAI] (c) Commissioner of Central Excise and Service tax Vs. M/s. Adecco Flexione Workforce Solutions Ltd[2011-TIOL-635-HC-KAR ST] (d) M/s. Dr. B.B. Tanpure S.S.K Ltd Vs. CC, C & ST, Aurangabad[2015(11) TMI 1186-CESTAT MUMBAI] 4. On the other hand, Ms. P. Vinitha Sekhar, Joint Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. She further submits that there is clear suppression of facts in the present case on the ground that the Direct .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ection 73(3) in terms of sub section 4 of Section 73. She further submits that simultaneous penalty under Section 76 and 78 are imposable as held in the following judgments: (a) Board of Control for Cricket in India Vs. CST[2015-TIOL-04-SC- (b) Asst. Commissioner of Central Excise Vs Krishna Poduval[2006(1) S.T.R. 185(Ker)] (c) Bajaj Travels Ltd. Vs. Commissioner of Service Tax[2012(25) S.T.R. 417(Del.)] She further submits that in entire appeal of the appellant, they made ground that penalty un .....

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