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Serum Institute of India Ltd Versus Commissioner of Central Excise, Pune – III

2017 (1) TMI 500 - CESTAT MUMBAI

Imposition of penalty - Reverse charge mechanism - consideration for technical advices and consultancy services - service providers situated abroad - Held that: - the period involved in this case is from 18/04/2006 to 30/09/2006 during which period t .....

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being challenged, we find that it is a fit case to hold that the appellant had justifiable reasons for not discharging service tax liability under reverse-charge mechanism - Invoking the provisions of Section 80 of the Finance Act, 1994, penalty u/s .....

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Kulgod, Asstt. Commissioner (AR) for the respondent Per: M V Ravindran: This appeal is directed against Order-in-Original No: P-I/ Commr/ST/04/2012 dated 27/01/2012 passed by the Commissioner of Central Excise, Pune - I wherein the adjudicating autho .....

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ant on an amount paid by them as consideration for technical advices and consultancy services to the service providers who are situated abroad. 4. It is the case of the Revenue that from 18/04/2006 the provisions of Section 66A of the Finance Act, 19 .....

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y and interest thereon, before the issuance of show cause notice and have also taken CENVAT credit, which is recorded by the adjudicating authority in paragraph 17 and they have also paid penalty under Section 76 of the Finance Act, 1994. It is her s .....

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transpires that the appellant has discharged the entire service tax liability, interest thereof and penalty under Section 76 of the Finance Act, 1994. 8. We find that the period involved in this case is from 18/04/2006 to 30/09/2006 during which peri .....

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ional Shipowners Association [2009 (13) STR 235 (Bom)], which was upheld by the Hon ble apex Court. Since there was confusion and constitutional validity of the provisions of Section 66A was being challenged, we find that it is a fit case to hold tha .....

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