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M/s. Chhattisgarh State Co-Operative Marketing Federation Ltd. Versus Commissioner of Central Excise

2016 (11) TMI 788 - CESTAT NEW DELHI

Discharge of tax liability - GTA service performed by a society of Chhattisgarh State, statutory body performing statutory functions - Held that: - The circular No. 89/7/2006-ST dated 18.12.2006, has observed that the activities performed by Sovereign/ Public Authorities under the provisions of law are in the nature of Statutory Obligations and are being undertaken as mandatory and statutory functions. They are not in the nature of services to any particular individual for any consideration and .....

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therwise also, I find that in the absence of any evidence to reflect upon any positive suppression or mis-statement with an intent to evade payment of duty longer period of limitation would not be available to the Revenue. - Penalty set aside - Service Tax as also the interest stand confirmed against the assessee as not being challenged - appeal disposed off - decided partly in favor of appellant. - Service Tax Appeal No. 1546 of 2010 , Service Tax Cross No. 124 of 2011 - ORDER No. FO/ 54691 .....

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er public distribution system. Transporters are being engaged by them for procuring paddy from the farmers which are further transported from the purchase centers of co-operative society to the storage centers located through out State of Chhattisgarh. The said activity is being done by the appellant as their main objective is to provide support to the farmers by procuring their agricultural produce mainly paddy on minimum retail price and assisting them in marketing and sale of their products. .....

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nalty under section 78 of the Finance Act. Penalty was also imposed under section 76 and 77 of the Act. 4. On appeal, the said order of the original adjudicating authority was upheld by Commissioner (Appeals) except to the extent that penalty imposed under section 76 was set aside. 5. Hence, the present appeal. 6. Learned advocate, Ms. Shreya Dahiya appearing for the appellant submits that they are not contesting the service tax liability and interest and the same stand paid by them. The contest .....

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Countering the argument learned DR submits that appellant having failed to discharge their service tax liability, are liable to penalty as held by lower authorities. He accordingly, prays for rejecting the appeal. 8. After considering the submissions made by both the sides, I find that the challenge in the present appeal is only to penalty. The circular No. 89/7/2006-ST dated 18.12.2006, has observed that the activities performed by Sovereign/ Public Authorities under the provisions of law are i .....

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