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Shyam Sundar Mishra Versus Commr. of Central Excise, Customs & Service Tax, BBSR

2016 (9) TMI 685 - CESTAT KOLKATA

Waiver of interest and penalties - imposed under Section 76 and 78 of the Finance Act, 1994 - Security Agency services - appellant had already paid ₹ 33,450/- of service tax out of the total amount of ₹ 78,359/- appellant has a reasonable cause for not paying service tax as the same was not paid by the recipient - Held that:- so far as chargeability of interest on the Service Tax amount due is concerned, it is observed that appellant has not discharged the entire Service Tax liabilit .....

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ly recovered from the service recipient. Appellant's case is, therefore, covered under the provisions of Section 80 of the Finance Act, 1994 and accordingly penalties imposed upon the appellant under Section 76 and 77 are set aside. - Decided partly in favour of appellant - Service Tax Appeal No. 541/2012 - Dated:- 5-5-2016 - Sri H.K. Thakur , Hon ble Technical Member Sri S.S. Mishra (Managing Partner of Appellant) For the Appellant Sri S. S. Chatterjee, Supdt. (A.R.) For the Respondent ORDER Pe .....

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pellant. That a demand-cum-show cause notice was issued to the appellant demanding service tax of ₹ 44,919/- alongwith interest and for imposition of penalties. That adjudicating authority under Order-in-original dated 24/3/2010 confirmed the demanded amount alongwith interest and also imposed penalties under Section 76 and 78 of the Finance Act, 1994. That out of the total amount confirmed, the appellant had already paid amounts of ₹ 7,244/- and ₹ 5,757/- as recorded in Stay O .....

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aying service tax as the same was not paid by the recipient therefore penalties imposed under Section 76 and 78 are required to be waived under the provisions of Section 80 of the Finance Act, 1994. 3. Shri S.S. Chatterjee, Supdt. (A.R. ) appearing on behalf of the Revenue argued that the provisions of Service Tax under Security Agency services were very clear and there was no ambiguity. It was his case that penalties under Section 76 and 78 were correctly imposed upon the appellant and interest .....

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