Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2017 (5) TMI 962

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... malafide intention is clearly proved - penalty upheld. There is no dispute on the fact that appellants while availing VCES gave a false declaration as they have not declared the correct dues. Therefore, their case cannot be settled under the VCES. Appeal dismissed - decided against assessee. - ST/86141/16 - A/86857/17/SMB - Dated:- 17-4-2017 - Shri Ramesh Nair, Member (Judicial) Shri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... recovery of interest on the confirmed amount of service tax. Being aggrieved by the Order-in-Original, the appellants filed this appeal. 2. Shri R.S. Indani, Id. counsel appeared on behalf of the appellants submits that since entire tax amount confirmed by the adjudicating authority has already been paid along with interest, the penalty imposed under Section 78 may kindly be dropped. He further .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... und false and that too not due to clerical error, the benefit of VCE scheme is not available to the appellants. Since it was established that there was a false declaration, the appellants is also not entitled for relief from penalty also. 4. I have carefully considered the submission made by both sides. 5. I find that there is no dispute on the fact that appellants while availing VCES gave a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates