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2016 (11) TMI 871 - CESTAT MUMBAI

2016 (11) TMI 871 - CESTAT MUMBAI - TMI - Rectification of Mistakes - threshold exemption - Held that: - the first appellate authority has recorded that he is unable to extend the benefit of Notification 8/08-ST dated 01.03.2008 as the appellant had not produced any documents as to their turn-over in the previous year. Before us also, nothing is produced to come to a concrete conclusion- In our view, principally the appellant should get the benefit of exemption under Notification No.8/08-ST if t .....

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ive of tax - Held that: - duty or tax liability is to be worked out from the amounts/consideration received holding the same as cum-tax consideration. To that extent we hold that the applications for ROM need to be allowed. - The tax liability is upheld interest but the same needs to be worked out - applications for Rectification of Mistake are disposed off. - Application No. ST/ROM/95219 to 95221, 95223, 95224/15 And Appeal No. ST/85411, 85410, 85413, 85409, 85412/14 - Order No. M/86758-867 .....

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t was extensively argued that extended period cannot be invoked, The Bench has not recorded any findings and has also not considered the submissions that an investigation in these cases started since 2008 and show-cause notice was issued almost after four years. It is his submission that the applicants had bonafide belief that they are not liable to pay service tax, He submits that the order of the Bench has not recorded any independent views on these points and more specifically, in respect of .....

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ducts made by the applicants from RMP. (e) Computation of liability is incorrect to the extent of consideration received by the applicant should be taken as inclusive of taxes. 3. Learned DR. would submit that all these points were raised by the appellants before the first appellate authority and the findings recorded by the first appellate authority at paragraph 6.8, 6.9 and 6.10 are self explanatory and hence there is no error apparent on the face of the records 4. We have considered the submi .....

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order. We find that there is no error apparent on the face of the records in the case of arguments Of invocation Of can seen the ratio of the Tribunal in the case of Shri Surendra Singh Rathore and Smt Chanda Bohra (supra) in paragraph No. 7 directly applies in the case in hand wherein identical. set of facts was there and invocation of extended period was also upheld. We do not find any difference in the facts of that case and in the facts in these cases. As regards the case law relied upon by .....

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aken the view that the same is not covered by the definition of Business Auxiliary Service under Section 65(105) (zzb) read with Section 65(19) of the Finance Act, 1994 When on the issue involved in this group of cases, there were two views in the Department itself/ it cannot be said that on the question as to whether the activity of the assesses was taxable under Section read with Section 65 (19) of the Finance Act, 1994, there was no scope for doubt. " It can be seen from the above that t .....

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