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Icchamani Lawns Versus Commissioner of Central Excise & Customs Nashik

2016 (9) TMI 240 - CESTAT MUMBAI

Imposition of penalties - Valuation – mandap-keeper services – catering services – suppression of assessable value and short payment of service tax – payment of short paid tax with interest on demand – bonafide belief – section 80 of the Finance Act, .....

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thus erred in payment of tax. Also, the tax liability was not contested by the appellant, and was duly paid with interest when demanded – no malafide intention to evade tax – section 80 applies – penalty not imposed – demand of tax with interest uph .....

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L. Karolia, Asstt. Commissioner (AR) for the respondent ORDER This appeal is directed against Order-in-Appeal No: AKP/57/ NSK/2011 dated 18/03/2011 passed by the Commissioner of Central Excise & Customs (Appeals), Nasik. 2. Heard both sides and p .....

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s a case of the revenue that the assessable value has been suppressed by the appellant for the period in question hence service tax liability arises. The appellant has accepted the service tax liability and discharged the same with interest seeking l .....

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that the tax liability and interest leviable thereon arises. It is his submission that they already paid the same and seek leniency in non-imposition of penalties by invoking the provisions of Section 80 of the Finance Act 1994. 6. Since the appella .....

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