Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Bharat Petroleum Corporation Ltd. Versus Commissioner of Central Excise, Mumbai V

2016 (11) TMI 239 - CESTAT MUMBAI

Issuance of SCN - section 73(3) of Finance Act, 1994 - Held that: - appellant having discharged the service tax liability and interest, though being pointed out by the officers during a visit, are eligible for the benefit of provisions of section 73( .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

in hand, appellant being a public sector undertaking may have overlooked the provisions of Business Auxiliary Service and on being pointed out discharged the entire tax amount with interest. In our view, this is a fit case wherein the revenue author .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

l force. We also hold that it is a fit case for invoking Section 80 of the Finance Act, 1994 to set aside the penalty imposed by the adjudicating authority. - The service tax liability and the interest upheld and penalty imposed by the adjudicati .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

And Shri Raju, Member (Technical) Shri M.H. Patil, Advocate for the appellant Shri M.P. Damle, AC (AR) for the respondent Per: M.V. Ravindran This appeal is directed against Order-in-Original No. 267/17/2011/ COMMR/KS/ST dated 26.09.2011. 2. Heard b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

The revenue authorities after visiting the premises of the appellant who is a public sector undertaking came to a conclusion that the activities undertaken by the appellant in respect of promoting and marketing various products manufactured by others .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ice tax liability along with interest before the issuance of show-cause notice. 4. Ld. counsel would submit that appellant has discharged the service tax liability with interest in the month of March and April 2007 and the show-cause notice is issued .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

authority under Section 78 be set aside. 5. Ld. Departmental Representative on the other hand would submit that the appellant being a public sector undertaking should have discharged the service tax liability from the beginning hence penalty is righ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

said section provides for non-issuance of show-cause notice in the case the assessee discharged the service tax liability and the interest thereof on his own ascertainment on being pointed out by the officers. In the case in hand, appellant being a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version