Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (11) TMI 1113 - CESTAT HYDERABAD

2016 (11) TMI 1113 - CESTAT HYDERABAD - TMI - 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 co .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

enance or repair service to M/s India Cements 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 ₹ 13,69,22 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

oposed. Consequently, a revision notice was issued 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/ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

der Section 77 of the Finance Act, 1994. III. 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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