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M/s. Rohit Steel Versus Commissioner, Service Tax Cell, Hqrs. Nagpur

2016 (8) TMI 243 - CESTAT, 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: .....

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5 - ORDER NO. A/86645/2016-WZB/SMB - Dated:- 2-3-2016 - Mr. Ramesh Nair, Member (Judicial). Shri. Madhao Vichore, C.A.for the Appellants Shri. S.L. Karoliya, Asstt. Commissioner(A.R.) for the Respondent ORDER: This appeal is directed against Order-in .....

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ith 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 .....

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2,985/- which was also paid on 15/6/2012 alongwith interest i.e. before the passing of Adjudication Order. He submits that the appellant is registered dealer of trading of steel items and recipient of transport service. They are paying service tax on .....

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ervice 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 .....

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onsidered the submissions made by both the sides and perused the record. 5. I find that in the present case, short payment of service tax is only of an amount of ₹ 1,52,985/- which was admittedly paid along with interest by the appellant before .....

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s. Short payment has occurred due to the reason that the appellant under bonafide belief that Misc. Charges such as Hamali, loading/unloading, carting and octroi etc. are not includible in the gross value of the GTA and accordingly amount of such cha .....

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