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M/s. Abhilasha Associates Versus Commissioner of Central Excise Pune-I

2015 (12) TMI 1571 - CESTAT MUMBAI

Seeking setting aside the penalties imposed - non-discharge of service tax liability in time due to financial crises and ill health of the husband of the Proprietor - discharged the entire service tax liability and interest thereof before the issuanc .....

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e the service tax liability under the category of Manpower Recruitment or Supply Agency Services. We also find that the appellant had charged and collected the service tax from their clients but did not deposit the same into the Government treasury. .....

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treasury and having also not to discharge the interest liability, the impugned order is correct and appellant is not eligible for the relief under Section 80 of the Finance Act, 1994. - Decided against the assessee - ST/342/2012 - A/85260/16/STB - D .....

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12 dated 02.03.2012. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the issue involved in this case is regarding the setting aside of the penalties imposed by the lower authorities on the appellant. 4. Ld. Cou .....

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ed the entire service tax liability and interest thereof before the issuance of show cause notice. It is his submission that provisions of Section 73(3) of the Finance Act 1994 would be applicable and the show cause notice should not have been issued .....

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Commr. of Cus. And C. Ex. 2008 (11) S.T.R. 42 (Tri.Bang.) Upheld by Kerala H. C. 2015 (38) S.T.R. 957 (Ker) (iii) Raj Kumar Ora Vs. Commissioner of C. Ex. 2009 (14) S.T.R. 836 (Tri.-Del.) (iv) Garodia Special Steels Ltd. Vs. Commissioner of C. Ex. 20 .....

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that first appellate authority has recorded a finding that the appellants have not discharged the entire interest liability before the issuance of show cause notice or after the Order-in-Original. It is his submission that it is not clear whether the .....

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f service tax liability. There is no dispute that the appellant is liable to discharge the service tax liability under the category of Manpower Recruitment or Supply Agency Services. We also find that the appellant had charged and collected the servi .....

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