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2016 (11) TMI 1229 - CESTAT AHMEDABAD

2016 (11) TMI 1229 - CESTAT AHMEDABAD - TMI - Levy of penalty u/s 76 and 78 of the Finance Act, 1994 - taxability of Sale of Space or Time for Advertisement - Service Tax was introduced on the said category with effect from 01.5.2006 - doubt as regards taxability of the service - section 80 - whether imposition of the appellant u/s 76 and 78 of the FA, 1994 needs to be upheld or the Appellant made out a case for invoking of Section 80 of the FA, 1994? - Held that: - the appellant sought opinion .....

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7 pertaining to the period of 01.5.2006 to 30.6.2007. Their Claim is that this argument even though advanced before the authorities below, but not considered. I find that undisputedly, the appellant is a public sector undertaking and also the amount of Service Tax due for the period of 01.5.2006 to 30.6.2007 has been paid by them after realization of the fact that the service rendered by them become leviable to service tax w.e.f 01.05.2005. Initial non payment of tax was due to a bonafided mista .....

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: Shri SJ Vyas, Advocate For Revenue : Shri Sameer Chitkara, Authorised Representative. ORDER Heard both sides. 2. This is an appeal filed OIA. No. 118/2009(STC)LMR/Commr(A)/Ahd. dt. 21.4.2009 passed by the Commissioner (Appeals), Service Tax, Ahmedabad . 3. The facts of the case, in brief, are that the appellants are engaged in providing taxable service under the category of Sale of Space or Time for Advertisement as defined under Section 65(105)(zzzm) of Finance Act 1994. Service Tax was intr .....

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re amount of Service Tax of ₹ 40,55,589/- with interest of ₹ 2,22,869/- on 5.7.2007 for the period 1.5.2006 to 30.6.2007 and registered with the Central Excise Dept. Consequently, a show cause cum demand notice issued to them on 23.1.2008 proposing penalty and appropriation of the amount paid by them. On adjudication, the demand was confirmed and penalty under Sec.76 and also penalty under Sec. 78 of the Finance Act, 1994 imposed. Aggrieved by the said order, imposition of penalty, t .....

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ice Tax, to the appellant being a Public Sector Undertaking; therefore, opinion was sought from the reputed Chartered Accountant firm viz., M/s Talati & Talati about the applicability of Service Tax to the appellant. The said Chartered Accountant opined that Service Tax would not be applicable to the appellant Since it is owned by the State Govt. of Gujrat, and covered under public charitable institution. Acting on the said advise, the Appellant did not pay the Service Tax. However, later on .....

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unal in the case of Markfed Refined Oil & Allied industries Vs. CCE, Jallender - 2008(229)ELT 557 (Tri.Del) later upheld by the Hon ble Punjab and Haryana High Court reported as 2009(243)ELT A91(P&H). It is also his contention that the Service Tax liability was discharged within the normal period of limitation on realization of the mistake. Therefore, the authorities below ought to have invoked Sec. 80 of Finance Act, 1994, as they had demonstrated reasonable cause for failure to dischar .....

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ition of the appellant under Section 76 and 78 of the Finance Act, 1994 needs to be upheld or the Appellant made out a case for invoking of Section 80 of the Finance Act, 1994. The argument of the Ld Advocate for the appellant is that the appellant is a public sector undertaking and discharge various tax liabilities including Service Tax liability on the basis of opinions/advice of experts from the field. Following the said policy, the appellant sought opinion from the reputed Chartered Accounta .....

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