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New Janata Studio Versus Commissioner of C. Ex. & S.T., Lucknow

2015 (12) TMI 1567 - CESTAT ALLAHABAD

Demand - non-payment of service tax under photography services during the period 2004-05 - appellant contended that they have started business in the year, 2004 and they are not conversant with the legal provisions. However, they got themselves registered with the Service Tax Department in April, 2005 - substantial income on simple sale of items, like, cameras, camera covers, film rolls etc. - Held that:- it is found that the pure sales of materials has no bearing to the service tax liability an .....

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ty will stand reduced to that extent. - Imposition of penalty - Sections 76, 77 and 78 of the Finance Act, 1994 - appellant submitted that the penalties under Sections 76 and 78, cannot be imposed for the same offence - Held that:- it is found that various judicial pronouncements have clarified that imposition of both the penalties on the same issue, is not legally tenable. Accordingly, penalty under Section 76 is set aside. Penalty under Section 78, will stand to the extent of service tax l .....

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issioner of Central Excise & Service Tax, Lucknow. 2. The appellants are engaged in photography business and running studio. Proceedings were initiated against them for non-payment of service tax under photography services during the period 2004-05. After due process, the original authority confirmed the demand of ₹ 43,000/- and imposed penalties under Sections 76, 77 and equal amount of penalty imposed under Section 78 of the Finance Act, 1994. On Appeal, the ld. Commissioner (Ap .....

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they are not conversant with the legal provisions. However, they got themselves registered with the Service Tax Department in April, 2005. Regarding quantification of demand of service tax, the ld. Counsel while admitting liability of service tax for the impugned period, submitted that they had substantial income on simple sale of items, like, cameras, camera covers, film rolls etc. He drew our attention to the profit and loss account for the impugned period, which categorically states the amou .....

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