GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2016 (11) TMI 935 - CESTAT MUMBAI

2016 (11) TMI 935 - CESTAT MUMBAI - TMI - Revision - Section 84 of the Finance Act, 1994 - SSP - Held that: - I find that once the Commissioner has passed the revision order, the order of the adjudicating authority does not exist. Now as per the submission of the Ld. Counsel, I find that the appellant is a small scale service provider. They have paid the service tax along with the interest before the issuance of show cause notice and also filed the necessary returns of the transaction of service .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

/16/SMB - Dated:- 22-3-2016 - Shri Ramesh Nair, Member (Judicial) Ms. Vijaya P. Birmohe, Advocate for Appellant Shri Sanjeev Nair, Examiner Officer (A.R) for respondent Order This appeal is directed against Order-in-Revision No. 82/NSK/06 dt. 24.7.2006 passed by Commissioner of Central Excise, Nashik under the revision provision of Section 84 of the Finance Act, 1994 wherein the Ld. Commissioner has enhanced the penalty imposed by the original adjudicating authority. 2. At the outset, Ms. Vijay .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t contesting the same. She submits that the transaction of the service and receipt thereof have been recorded in their books of accounts. Therefore, there is no intention of evasion of service tax. In this fact the appellant is entitled for waiver of penalty imposed under Section 76 in terms of Section 80 of the Finance Act, 1994. In support of her submission she placed reliance on the following judgments: (i) Commissioner C.Ex. & Customs, Nashik Vs. Vinay Bele & Associates 2008 (9) S.T. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

12-7-2017 UTGST Rate

12-7-2017 UTGST Rate

12-7-2017 IGST Rate

More Notifications


Latest Circulars:

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

13-7-2017 Central Excise

13-7-2017 Customs

7-7-2017 Income Tax

7-7-2017 Goods and Services Tax

More Circulars



|| 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