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 →

Nasik Co-operative Housing Society Ltd. Versus Commissioner of Central Excise, Nashik

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

hereof was retrieved from their book of accounts. With the above facts, I am of the view that the appellant have been able to show the reasonable cause for non-payment of service tax in time. Therefore, the appellant is entitled for the waiver of pen .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 Excis .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

submits that the non payment of service tax in time occurred due to the reason that the appellant is a small scale service provider, they did not have qualified staff to look after the compliance of service tax payment and filing of returns. Hence, i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Vs. Commissioner of Central Excise, Nashik 2008 (9) S.T.R. 541 (Tri.-Mumbai) (iii) Commissioner of Service Tax, Mumbai Vs. S.R. Enterprises 2008 (9) S.T.R. 123 (Bom.) (iv) Commissioner Vs. S.R. Enterprises 2008 (12) S.T.R. J133 (S.C.) 3. Shri Sanjeev .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

He submits that Section 80 has not been invoked by the original authority for imposing penalty of ₹ 1500/-. As per Larger Bench judgement in the case of ETA Engineering Ltd. Vs. Commissioner of Central Excise, Chennai 2006 (3) S.T.R. 429 (Tri. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

(231) ELT 3 (S.C.). He further relied on the Hon ble Gujarat High Court judgment in the case of Commissioner of C. Ex. & Customs Vs. Port Officer 2010 (257) E.L.T. 37 (Guj.) wherein it was held that reduce penalty under Section 76/78 was not imp .....

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