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Bharat Heavy Electricals Ltd. Versus Commissioner of Central Excise & ST, Tiruchirapalli

2016 (12) TMI 231 - CESTAT CHENNAI

Levy of tax - fees paid under Club or Association Service - imposition of penalty u/s 76 and 77 of the act - Held that: - It is not disputed that till introduction of negative list from 1.7.2012, there was no clarity on the nature and taxability of the service provided by the appellant. In fact for the earlier period, it was held that services availed were not in the nature of 'Club or Association Service' but were only 'Technical Inspection and Certification Services'. No doubt, OIA dt. 12.12.2 .....

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as been discharged by them with interest, albeit, belatedly. In the circumstances, I am of the considered opinion that the imposition of penalty under Section 76 of the Finance Act, 1994 is not called for and is hereby set aside. - Levy of penalty for non filing of return - Their plea of bonafide belief of not requiring to apply for registration and non-filing of returns as no service tax was payable by them, merits consideration. For these reasons, I find that there is sufficient ground for .....

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tes to the same impugned order and hence are being taken up together for common disposal. 2. Issue relates to payments made by appellant amounting to ₹ 13,59,724/- and ₹ 14,06,343/- during 2010 and 2011, ₹ 16,74,750/- and ₹ 17,37,835/- between April 2012 and March 2014 to M/s.International Energy Association-Coal Research, U.K. towards membership fees and agreement with the said association for receiving certain information and data. Show cause notices were issued to the .....

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erest and that appellants are before this forum only with regard to penalties imposed on the appellant under Section 76 and 77 of the Finance Act, 1994. She also pointed out that the very same issue had been in agitation for the earlier period April 2006 to March 2010, and that the matter had been decided in their favour by original authority and also upheld by Commissioner (Appeals) vide OIA No.149/2011 dt. 12.12.2011 holding that services received would fall under only "Technical Inspecti .....

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, Ld.A.R, Shri K.P.Muralidharan, AC appearing for Revenue, submits that department had not preferred appeal only as per litigation policy and not on merit basis which fact has been incorporated in para-22 of the OIO dt. 27.7.2015. He draws attention to page 38 of the appeal book relating to appeal ST/41334/2016, wherein copy of statement of demand of service tax dt. 19.5.2014 is enclosed, to point out that w.e.f. 1.7.2012 onwards appellants are liable to pay service tax under reverse charge basi .....

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rom 1.7.2012, there was no clarity on the nature and taxability of the service provided by the appellant. In fact for the earlier period, it was held that services availed were not in the nature of 'Club or Association Service' but were only 'Technical Inspection and Certification Services'. No doubt, OIA dt. 12.12.2011 upholding such a view of the original authority was not appealed by the department on monetary grounds as per litigation policy. Nonetheless, the fact remains tha .....

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