Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s Gupta Metallics & Power Ltd. Versus Commissioner of Central Excise, Nagpur

2016 (11) TMI 937 - CESTAT MUMBAI

Service tax liability - Business Auxiliary Service - non-declaration of the correct value of an amount received from one of the clients as commission - imposition of penalty u/s 78 of the Finance Act, 1994 - Held that: - the appellant has admitted to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

hat the contest in the appeal before us is only for the penalty imposed and as upheld. We find from the records that the appellant’s conduct prior and post to the period in question by discharging his service tax liability in time was being of a good .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s receipts. In our view this plea of the appellant that there was a bonafide error in not recording the amount in the ST-3 return is seems to be acceptable. In the facts and circumstances of this case, by invoking the provisions of Section 80 of Fina .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd Mr. C.J. Mathew, Member (Technical) Shri P.V. Sadavarte, Advocate, for appellant Shri S.L. Kardia, Asst. Commr (AR), for respondent Per: M.V. Ravindran This appeal is directed against order-in-appeal SR/263/NGP/2011 dated 25.02.2011. 2. Heard both .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

correct value of an amount received by them from one of their clients as commission. On being pointed out of such lapse, appellant-assessee paid almost the entire tax liability except for an amount of ₹ 2,15,709/- along with interest before 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

y imposed on them under Section 78 of the Finance Act, 1994 be waived of as there was a payment of service tax liability even before the audit officer pointed out the same; the conduct of the appellant for paying the service tax in time for the perio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, would submit that an amount of ₹ 3.05 crores received as commission was not declared in the ST-3 return is itself suppression of the facts with intention to evade service tax liability. 4. On consideration of the submissions made by both side .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

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

Go to Mobile Version