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M/s. Photon Energy Systems Limited Versus CCE, C&ST, Hyderabad

2017 (4) TMI 941 - CESTAT HYDERABAD

Imposition of penalty - case of appellant is that appellant had paid the entire service tax alongwith interest in regard to BAS services even before issuance of SCN - Held that: - Appellant has paid service tax of ₹ 3,56,681/- alongwith interest in regard to GTA service prior to issuance of SCN. A small amount of ₹ 1,38,050/- stands unpaid with regard to GTA services. Therefore, the confirmation of entire demand and equal penalty imposed on the entire service tax u/s 78 of FA is unju .....

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cate for the Appellant. Shri Nagraj Naik, Dy. Commissioner/AR for the Respondent. [Order per: Ms. Sulekha Beevi, C.S.] 1. The appellants are engaged in the manufacture of photovoltaic cell modules and systems and are registered with Central Excise Department. They are also receiving services of transport of goods by road (GTA) and are registered under the category of Erection and Commissioning service. On receipt of information that appellants are not discharging their service tax liability in r .....

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gory of BAS. The appellants had already paid an amount of ₹ 3,56,681/- towards GTA services and the entire amount of ₹ 10,04,379/- towards BAS services even before the issuance of Show Cause Notice. After due process of law, the original authority confirmed the demand of service tax of ₹ 4,84,731/- under GTA services and appropriated the amount of ₹ 3,56,681/- paid by appellant towards the said demand. An amount of ₹ 10,04,379/- was confirmed under BAS services and .....

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same. Hence this appeal. 3. On behalf of the appellant, Ld. Counsel Shri V.J. Sankaram submitted that the appellant is not contesting the taxability of the services and is confining the challenge only on the penalty imposed. He submitted that appellant had paid the entire service tax alongwith interest in regard to BAS services even before issuance of show cause notice. As regards GTA services, an amount of ₹ 3,56,681/- was paid by the appellant alongwith interest. A small amount of ₹ .....

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