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Niranjan Suresh Bhatwal Versus Commissioner of Customs, Central Excise &Service Tax Nashik

2016 (8) TMI 1027 - CESTAT MUMBAI

Demand of tax, interest and penalty – non-payment of service tax - service tax registration – renting of immovable property - section 65(105)(zzzz) read with section 65(98) of the Finance Act, 1994 – invocation of section 80 of the Finance Act, 1994 .....

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f tax from others rendering the same service. Disputes raised to merely avoid or delay tax cannot be said to have originated from ambiguity or flawed mechanism – benefit of doubt not available – appeal dismissed – decided against appellant. - ST/8704 .....

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in-appeal no. NGP/EXCUS/000/APP/2007/15-16/1103 dated 29th June 2015 of Commissioner of Central Excise and Customs (Appeals), Nagpur. The appellant was found to have been rendering renting of immovable property service, which is taxable under section .....

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consideration for renting of property intended for residential use is exempted. The original authority found that appellant, having received consideration of ₹ 22,43,851/- from 2007-08 to 2011-12, is liable to tax of ₹ 15,35,575/- with i .....

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t of ₹ 8,33,736/-. 2. Learned Consultant canvassed on behalf of the appellant that renting of immovable property, though taxable from 1st June 2007, had been subject to dispute from its commencement which attained finality only by decision of t .....

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ed. 3. Learned Authorized Representative, on the other hand, contends that invoking of section 80 of the Finance Act, 1994 has not been prayed for in the appeal and that there is also no justification for it. He draw attention to the decision in K Ma .....

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ice tax was paid prior to issue of show cause notice the assessee cannot be exonerated from payment of penalty . 4. Heard both the sides. It would appear that the appellant is in the business of renting of immovable property and failed to pay tax amo .....

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