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Transtech Turnkey Pvt. Ltd. Versus Commissioner of Central Excise, Pune I

2016 (9) TMI 893 - CESTAT MUMBAI

Imposition of penalty - Section 77 and 78 of the Finance Act, 1994 - service tax liability with interest discharged before issuance of show-cause notice - whether appellant is required to discharge the service tax for the period beyond five years fro .....

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if the provisions of Section 73(4A) are applied in this case, the conclusion may have been different; as also the point of demand is for the period beyond five years. Since both these points were not raised before adjudicating authority we deem it fi .....

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cal) Shri Vishal Agarwal, Advocate for appellant Ms. Isha Shah, Advocate and Shri Nikhi Rungta, Advocate Shri D. Nagvenkar, Addl. Commr (AR) for respondent ORDER This appeal is directed against order-in-original No. PUN-STC-001-COM-003-14-15 dated ni .....

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terest before issuance of show-cause notice; whether appellant is required to discharge the service tax for the period beyond five years from the date of show-cause notice. 4. Learned Counsel draws our attention to the facts of the case and submits t .....

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f tax beyond five years from the date of show-cause notice is erroneously confirmed. He would fairly submit that these two points were not taken up before the adjudicating authority; hence pleads that matter may be remanded back for fresh adjudicatio .....

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d five years was not raised before lower authority. 6. On careful consideration of submissions made by both sides, we find that the show-cause notice was issued on 23.04.2013. Provisions of Section 73(4A) were inserted by Finance Act, 2011 w.e.f. 8.4 .....

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