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M/s. Exhibition India Pvt. Ltd. Versus C.S.T., Delhi

2016 (12) TMI 1063 - CESTAT NEW DELHI

Imposition of penalty - Business Exhibition Service - demand on the ground that certain transactions were left out of consideration and service tax liability was not calculated in respect of the same - Held that: - the decision of the Tribunal in the .....

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of penalty upon the assessee was not justified - when the consideration of service tax in respect of which no service tax liability discharged was shown in the returns, there could be no mala fide on their part so as to evade the payment of service t .....

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ant Ms. Neha Garg DR - For Respondent Per Ms. Archana Wadhwa: The challenge in the present appeal is imposition of penalty of ₹ 1,55,600/- upon the appellant in terms of the provisions of Section 76 of the Finance Act, 1994. 2. After hearing bo .....

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hat in the month of January, 2008, certain transactions were left out of consideration and service tax liability was not calculated in respect of the same. 3. Initially, the service tax demand for the period October, 2007 to March, 2008 was raised. T .....

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nt and the challenge is only to penalty. 4. As per the appellant, the said mistake occurred in the hands of the person operating the computer in as much as, as per the software system entered into their computer, they calculated their service tax lia .....

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e submits that the entire consideration inclusive of service tax was reflected by them in their ST3 returns and if there was any mala fide, they would not have reflected the value of the said services in their returns. The fact that the entire consid .....

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n fastening any penal liability upon the appellant. Ld. Advocate submits that they paid the service tax to the extent of ₹ 94,14,942/- lakhs for the period in question and as such there could be no mala fide on their part to evade a small porti .....

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