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Nair Coal Services Limited Versus Commissioner of Central Excise Nagpur

2016 (9) TMI 238 - CESTAT MUMBAI

Levy of penalty - delay in payment of service tax - Business auxiliary services – supervision of the loading work of coal into wagon as per contract with various Electricity Boards – waiver of penalty section 80 of the Finance Act, 1994 – Held that: - there is no delay in discharging service tax liability on being pointed out and justifiable reason as to non-receipt of payments from the State Electricity Board is given. The appellant carried a bonafide belief that these services would not be cov .....

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- Shri M V Ravindran, Member (Judicial) and Shri C J Mathew, Member (Technical) Shri H.G. Dharmadhikari, Advocate for the appellant Shri V.K. Kaushik, Asstt. Commissioner (AR) for the respondent ORDER This appeal is directed against Order-in-Original No: 36ST/2012/C dated 30/07/2012 passed by the Commissioner of Central Excise & Customs, Nagpur. 2. Heard both the sides and perused the records. 3. The issue involved in this case is regarding service tax liability during the period April 2007 .....

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. Learned Counsel for the appellant would submit that during the relevant period in question, the issue of taxability of the services rendered by the appellant under the business auxiliary services was contested at various levels and it was finally held that such services are taxable, by the Hon ble Apex Court in the case of Coal Handlers Pvt Ltd v. Commissioner of Central Excise 2015 (38) STR 897 (SC). It is his submission that due to such litigation being carried out at various levels, they di .....

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ined the delay as owing to non-receiving of payments of service tax from State Electricity Boards. He would pray that the penalties imposed be set aside. 5. Learned Authorised Representative would reiterate the findings of the adjudicating authority for imposition of penalties. 6. We have considered the submissions and perused the records. We note that there is no dispute that the appellant had discharged tax liability for the period in question in December 2007 and January 2008 along with inter .....

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