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 →

CCE, C & ST, Tirupati Versus M/s KNR Contractors

2016 (11) TMI 1113 - CESTAT HYDERABAD

Tax evasion - non-registration and non-submission of returns - maintenance or repair service - Imposition of penalties - benefit u/s 80 invoked - Held that: - It emerges that the lower appellate authority has properly analysed the issue at hand and given a well reasoned finding and conclusion that penalties could be waived under Section 80 ibid, therefore I do not find any legal infirmity in the orders of the lower appellate authority. He has also conducted denovo proceedings in the matter as di .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Ltd., and evaded payment of service tax without obtaining Registration and had not filed ST 3 returns for the period from 16-06-2005 to 31.12.2006. On being pointed out, the assessee obtained service tax registration and paid an amount of ₹ 13,40,596/- towards service tax and ₹ 26,813/- towards Education cess, and also filed the proposing of returns for the said period. A show cause notice was issued demand service tax of ₹ 13,69,226/- under the provisions of Section 73 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

sued on 02.12.2008 by the Reviewing authority under Section 84 of the Finance Act, 1994 asking the appellant to reply as to why penalties under Section 76, 77 & 78 of Finance Act, 1944 should not be imposed for non-payment of service tax with an intention to evade payment of duty. After due process, the Commissioner, Revision authority imposed penalty of ₹ 13,69,226/- under Section 78 of the Finance Act, 1994 and a penalty of ₹ 5,000/- imposed under Section 77 of the Finance Act, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Aggrieved over the impugned order, the appellant had filed an appeal before the Commissioner (Appeals) who allowed the appeal. 2. Department is aggrieved by order of lower appellate authority extending provision of Section 80 of the Finance Act, 1994 and ordering waiver of all the penalties imposed. 3. On behalf of the department Ld. AR Sh. P.S. Reddy re-iterated the grounds of appeal. He submitted that the assessee have not discharged service tax as applicable on all the services rendered by th .....

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