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M/s. Sree Daksha Property Developers Versus The Commissioner of Central Exercise

2016 (7) TMI 597 - MADRAS HIGH COURT

Rejection of rectification application u/s 74 - rectification in the quantification of the Service Tax demanded - it was contended that alternatively they have given their option under Rule 3(3) of Works Contract (Composition scheme for payment of se .....

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or question the interpretation given by the authority for not granting the relief sought for. This would not fall within the scope of the power to be exercised under Section 74 of the Finance Act. Therefore, the authority was justified in refusing to .....

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anding Counsel ORDER Heard Ms.Naveena.D, learned counsel appearing for the petitioner, and Mr.A.P.Srinivas, learned counsel appearing for the respondent and with their consent, the writ petition itself is taken up for final hearing. 2. This writ peti .....

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on 16.10.2015, wherein the authority had called upon the petitioner to show cause as to why the service rendered by them should not be assessed to tax under Sections 65(105)(zzzza), (zzza) of the Finance Act 1994; The extended period of time availabl .....

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Tax:Rs.2,86,80,512/=; Education Cess: ₹ 5,73,610/- and Secondary & Higher Education Cess: ₹ 2,86,805/-] should not be demanded from them in terms of Section 73 of the Finance Act, 1994; an amount of ₹ 1,59,685/- (Rupees One Lakh .....

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the above demand; Appropriate interest should not be demanded from them in terms of Section 75 of the Finance Act, 1994; and Penalties should not be imposed on them under Sections 77(1), 77(2) and 78 of the Finance Act, 1994. 3. The petitioner submi .....

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ectification of the mistake under Section 74 of the Act on 09.03.2016. In the said application, the petitioner contended that they had requested for excluding the value of the goods, by placing reliance on the decision of the Delhi High Court in the .....

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3(3) of Works Contract (Composition scheme for payment of service tax) Rules, 2007 and the said option was rejected without relying on the statutory provisions. By raising the above grounds, the petitioner sought for rectifying the mistake and the sa .....

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