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2016 (9) TMI 893 - CESTAT MUMBAI

2016 (9) TMI 893 - CESTAT MUMBAI - TMI - 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 from the date of show-cause notice - Held that:- it is found 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. 8.4.2011. The point raised .....

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cial) and Mr. C.J. Mathew, Member (Technical) 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 nil of December 2014. 2. Heard both sides and perused the records. 3. The issue involved in this case is whether the appellant is liable to be penalized under Section 77 and 78 of the Finance Act, 1994, have dis .....

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f the Finance Act, 1944 and that demand of 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 adjudication. 5. Learned Additional Commissioner (A) on the other hand, submits that appellant had in fact collect the service tax from their customers and not deposited in Government treasury; that the issue of Section .....

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