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2016 (8) TMI 243 - CESTAT Mumbai

2016 (8) TMI 243 - CESTAT, Mumbai - 2016 (43) S.T.R. 403 (Tri. - Mumbai) - Waiver of penalty reverse charge mechanism short payment due to non-inclusion of miscellaneous charges like Hamali, loading/unloading, carting and octroi etc. no intention to evade service tax no other contraventions by appellant Held that: - appellant has been able to show reasonable cause for non payment of service tax on due date. On pointing out short payment, admittedly paid the service tax along with inter .....

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of ₹ 3,21,351/- which was accepted by the appellant and paid along with interest. The appellant filed this appeal only for waiver of penalty imposed under Section 76 & 78 of the Finance Act, 1994. 2. Shri. Madhao Vichore, Ld. C.A. appearing on behalf of the appellant submits that appellant has admittedly paid the entire amount of Service Tax of ₹ 3,21,351/- out of which an amount of ₹ 1,68,366/- was paid on due date and declared in the ST3 returns and same was not part and .....

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this short payment has occurred therefore there was no intension to evade service tax. The entire transaction recorded in the books of accounts and this discrepancy was pointed out by the audit party only from the verification of books of account of the appellant. In view of this fact appellant should not have been imposed penalty under Section 76 and 78 as there was reasonable cause of non payment of service tax. 3. Shri. S.L. Karoliya, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the R .....

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