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M/s. Modern Woolens Versus Commissioner of Central Excise

2016 (11) TMI 1353 - CESTAT NEW DELHI

Imposition of penalties u/s 76 and 77 of the FA, 1962 - taxability - reverse charge basis - As per facts on record, the appellant availed the services of foreign commission agent for procuring their orders from various Customers. With the insertion of section 66A in the Finance Act effective from 18.4.2006, the appellant was required to pay the service tax on such services, so received by them, on reverse charge basis - Held that: - I find that whatever Service tax was required to be paid by the .....

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s. Archana Wadhwa, Member (Judicial) Shri Ankit Toteeka, Advocate for the Appellants Shri H C Saini and Shri R K Mishra, ARs for the Respondent ORDER The challenge in the present appeal is to penalties imposed under section 76 and 77 of the Finance Act, 1994. As per facts on record, the appellant availed the services of foreign commission agent for procuring their orders from various Customers. With the insertion of section 66A in the Finance Act effective from 18.4.2006, the appellant was requi .....

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notice culminated into an order passed by original adjudicating authority and upheld by Commissioner (Appeals). 3. Hence the present appeals. 4. After hearing both the sides represented by Shri Ankit Toteeka, learned advocate appearing for the appellant and Shri H C Saini, and Shri R K Mishra, learned DR appearing for the Revenue, I find that the challenge in both the appeals is to imposition of penalties. It stands contested by the appellant that inasmuch as they were not providing any service .....

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tax. They submitted that such circular added to their bonafide belief. 5. Reference also stand made to various decisions of the Tribunal in support of invocation of provisions of section 80 for setting aside the penalty. 6. Countering the argument, learned DR supported the impugned order and prays for rejection of the appeal. 7. After appreciating the submissions made by both the sides, I find that penalty stand imposed upon lower authorities by observing that since the appellant was under a le .....

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