New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (9) TMI 238 - CESTAT MUMBAI

2016 (9) TMI 238 - CESTAT MUMBAI - 2016 (45) S.T.R. 529 (Tri. - 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. Th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

in favor of appellant. - ST/682/2012 - A/89258/16/STB - Dated:- 27-7-2016 - 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

78 and also imposed penalties under Section 77of the Finance Act, 1994. 4. 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 submissio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

o did not accept this contention. It is his submission that they had explained 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version