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M/s Icomm Tele Ltd. Versus CCE, C & ST, Hyderabad-II

2017 (2) TMI 575 - CESTAT HYDERABAD

Imposition of penalty u/s 76 of the FA, 1994 - delayed payment of tax - financial difficulty - invocation of section 80 - Held that: - with effect from 01.04.2011 the appellant has been discharging the service tax liability on accrual basis and befor .....

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- ST/27264/2013 - A/30034/2017 - Dated:- 4-1-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. B. Venugopal, Advocate for the Appellant. Sh. Arun Kumar, Deputy Commissioner (AR) for the Respondent. [Order per: Sulekha Beevi, C.S.] 1. The appellan .....

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10 to March 2011 and April 2011 to September 2011. Though they had filed returns within the prescribed time, the appellant could not discharge the service tax liability while filing the returns. The appellants had reflected the liability of service t .....

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lty under Section 76. Being aggrieved the appellant is now before the Tribunal. 3. On behalf of the appellant, the Ld. Counsel Sh. B. Venu Gopal submitted that the appellant was under much financial hardships during the relevant period and therefore .....

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n from financial institutions. Though the appellants requested for waiver of penalty in terms of section 80 of. 4. Against this the Ld. AR sh. Arun Kumar reiterated the findings in the impugned order. He submitted that the appellant though filed the .....

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ies of balance sheet and other documents to show that the appellant was under loss and was undergoing financial hardships. But the commissioner has taken the view that this is not sufficient because to invoke the provision of Section 80 of the financ .....

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