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 1349 - CESTAT KOLKATA

2016 (11) TMI 1349 - CESTAT KOLKATA - TMI - Imposition of penalty u/s 78 - imposition of simultaneous penalty after amendment - section 76 - Held that: - Section 78 has been amended w.e.f. 16/5/2008 according to which simultaneous penalties under Section 76 and 78 of the Finance Act, 1994 cannnot be imposed. In the present case the show cause notice is issued on 11/12/2008 which is after the amendment of Section 78 of the Finance Act, 1994. Therefore, it is held that penalties under Section 78 o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Respondent ORDER Per Shri H. K. Thakur This appeal has been filed by the appellant against Order-in-Appeal No. 22/BOL/2013 dated-14/02/2013 passed by Commr. of Central Excise (Appeals), Kolkata-III as first appellate authority. 2. Shri Ankit Kanodia, C.A. appearing on behalf of the appellant argued that Service Tax of ₹ 1,52,141.00 for the period 1/1/2006 to 30/9/2007, with respect to transport charges, was detected by the Department. That after issue of show cause notice the amount was c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ready in operation. That it is well accepted legal proposition that simultaneous penalties under Section 76 and 78 cannot be imposed after the amendment. Ld. C.A. relied upon the following case laws in support of his argument: i) The South India Paper Mills Ltd. Vs. CCE, Customs & Service Tax, Mysore [2016-TIOL-2294-CESTAT-BANG] ii) The Financers Vs. Commr. of Central Excise, Jaipur[2007 (8) S.T.R. 7 (Tri.-Del.)] iii) Opus Media and Entertainment Vs. Commr. of C.Ex., Jaipur[2007 (8) S.T.R. 3 .....

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