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2017 (4) TMI 949 - CESTAT HYDERABAD

2017 (4) TMI 949 - CESTAT HYDERABAD - TMI - Imposition of penalty u/s 78 of FA, 1994 - It was revealed that respondents had actually received higher taxable value than that was disclosed in their returns. As it appeared to department that respondents were not co-operating a further search was conducted in their premises on 27.07.2006 and certain documents were recovered - Held that: - the respondent has furnished details to the department only after repeated intimations. Even after that, the dep .....

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my view is in excess of that which is allowed in the said provision. However, the respondent is liable to pay equal penalty which is ₹ 32,87,607/- of the service tax confirmed in appeal no. 258/2009 and ₹ 12,26,432/- in appeal no. 259/2009 - appeal allowed - decided in favor of Revenue. - Appeal No. ST/258/2009 & ST/259/2009 - A/30463-30464/2017 - Dated:- 10-3-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. M. Chandra Bose, Joint Commissioner (AR) for the Appellant None for th .....

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d ST-3 returns for the period April 2000 to September 2004 along with payment of service tax of ₹ 5,08,392/-. The respondent had filed copies of income tax returns for the years 2001-02 to 2003-04 and later submitted copies of bills raised on their clients pertaining to period 2000-01 to 2002-03. On gathering further intelligence that respondents had not disclosed the true facts, the department collected data from the clients of the respondents, and compared the information provided by res .....

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n dated for the period 2003-04 to 2006-07 (9/2007) for an amount of ₹ 20,59,953/-. 3. After due process of law, the adjudicating authority passed separate orders in original. In respect of show cause notice for ₹ 39,15,184/- the adjudicating authority confirmed demand of ₹ 32,36,467/- as service tax for security agency services and manpower supply services for the period 2001-02 to 2006-07 (9/2007). A sum of ₹ 51,140/- was confirmed as service tax on manpower supply for t .....

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une of ₹ 15 lakhs under Section 78 and ₹ 1,000/- under Section 77 was imposed. The amounts already paid were appropriated. 5. Against this order, the respondents filed appeal before the Commissioner (Appeals) and vide order impugned herein, the Commissioner (Appeals) reduced the penalty imposed under Section 78 holding that as the respondent paid ₹ 29,64,908/- in respect of first show cause notice during the period of investigation the penalty has to be revised accordingly and .....

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the relevant details even after repeated letters issued by the department. Thereafter the details were collected only by a search conducted by the department and also from clients of the respondent. That the returns filed by the respondents did not reflect the actual value of taxable services. The facts reveal that the respondents are guilty of suppression of facts and therefore the adjudicating authority had rightly confirmed the penalty under Section 78 of the Finance Act, 1994. In that scena .....

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