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Krishna Communication Versus Commissioner of Service Tax-Service Tax –Ahmedabad

2016 (10) TMI 283 - CESTAT AHMEDABAD

Waiver of penalty u/s 80 - Penalty waived by the AO set aside by the Commissioner in exercise of revisionary powers u/s 84 - Held that:- the Hon’ble High Court of Karnataka in the case of Motor World (2012 (6) TMI 69 - KARNATAKA HIGH COURT) has held .....

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e. - Appeal No. ST/157/2009 - ORDER No. A/11076 / 2016 - Dated:- 29-9-2016 - Mr. P. M. Saleem, Hon'ble Member (Technical) For the Appellant : Shri S. J. Vyas, Advocate For the Respondent : Shri L. Patra, Authorised Representative ORDER Per : Mr. .....

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e Act, 1994. He contends that the original adjudicating authority (Joint Commissioner) has given a detailed reasoning in the impugned order-in-original No. F. No. STC/4-08/H.M. No. 4/Krishna-Out/03 dated 12.03.2007 for waiving the penalties under Sec .....

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Bangalore vs. Motor World [2012 (27) S.T.R. 225 (Kar.)]. 3. On the other hand, the Ld. Authorised Representative for Revenue reiterates the findings of the Commissioner. 4. On careful consideration of the arguments of both sides and examination of r .....

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rvice to Government Agencies is non taxable they have not collected service tax and filed ST-3 return accordingly. Thus, no penalties are imposable. I find substance in their argument. It is fact that the assessee has not collect ed service tax on th .....

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ee in their submissions. Further they also stated that they have not paid the amount as the demand raised in the show cause notice was not correct and it requires re-calculation and it will be paid immediately after confirmation of actual amount rece .....

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ere the breach flowed a bonafide belief that the offender was not liable to act in the manner prescribed in the statute, penalty was not imposable. While passing the above decision, the Hon ble Tribunal has considered ruling of Apex Court in the case .....

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penalty would not be imposed unless the party obliged either acted deliberately in defiance of law or was guilty of conduct contumacious or dishonest or acted in conscious disregard of its obligation. Keeping all factors in mind, I consider that the .....

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