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2016 (8) TMI 894 - CESTAT NEW DELHI

2016 (8) TMI 894 - CESTAT NEW DELHI - TMI - Restoration of original order - Imposition of penalty security services - valuation benefit under section 80 of the Finance Act, 1994 - bonafide belief Held that: - during the relevant period the issue as to whether the value of the security services would include the salary, PF etc. of the security personnel was the subject matter of various decisions of the Tribunal and the interpretations was not free from doubt. Tribunal's decision in all suc .....

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Respondent ORDER After hearing both the sides duly represented by Shri Narendra Singhvi, Advocate for the appellant and Shri Ranjan Khanna, DR for the Respondent, we find that the appellant is engaged in providing security agent services to various clients from different branch offices. They were registered with the service tax department and were filing due returns. It is seen that though they were discharging their service tax liability in respect of various clients on the basis of the gross v .....

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nal central excise authority. 2. Subsequently, as a result of the investigations, the said fact came to the notice of the Revenue and the appellant accordingly deposited the differential demand of service tax by taking into account the entire value of services realized against the security services so rendered by them. The proceedings initiated against the assessee resulted in passing of an order in original by the Additional Commissioner, wherein by taking note of the entire facts and circumsta .....

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section 76,77 and 78 can be waived, if the assessee proves the reasonable cause for the failure of delayed payment. The phrase treasonable cause' means an honest belief founded upon reasonable grounds, of existence of a state of circumstances, which assuming them to be true, would reasonably lend to any ordinary prudent and cautious man, placed in the position of the person concerned, to come to the conclusion that the same was right thing to do. [Woodward Governors India (P) Ltd. Vs. CIT (2 .....

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dence of contumacious act, nor deliberate violation of law on the part of the Noticee. Therefore, the Noticee is entitled for the protection of Section 80 of the Act, for that this section in its axiomatic approach protects those who are honest and law abiding taxpayers and debars those who have either no respect or have scant respect of the law of the land. The Noticee being an honest and law abiding taxpayer has paid the entire amount of service tax including education cess along with interest .....

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