Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Majalgaon SSK Ltd. Versus Commissioner of Central Excise

2017 (8) TMI 465 - CESTAT MUMBAI

Penalty u/s 78 - payment of tax with interest in being pointed out - Held that: - the situation in the present case is of a Revenue neutrality. It has been held consistently by the Tribunal and Courts that in case of revenue neutrality, intention of evasion of duty cannot be alleged as neither there is a gain/loss to the revenue or to the assesee. - In the present case, the appellants have made out a fit case for waiver of penalty, as no suppression of fact is coming out from the overall ci .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ppellants are engaged in the manufacture of sugar. For this purpose, they had brought sugarcane which are transported by individual truck owner from sugarcane field to the factory. During the period October 2006 to April 2008, the appellant failed to discharge the service tax on GTA service. However, on pointing out by the department, the appellants have discharged the entire service tax along with interest before issuance of the show-cause notice, which is not in contest by the appellant. The p .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

case of non-payment or short payment of service tax. Whereas there was no short payment or non-payment of service tax exist at the time of issuance of show-cause notice. Therefore, the show-cause notice is illegal. In support, he relied upon the decision in the case of V.S.T Tillers Tractors 2009 (14) STR 159 (Tri-Bang). He further submits that entire service tax payable on GTA was available as Cenvat Credit in the hands of the appellant, therefore, the issue is of revenue neutrality. For this r .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

case of revenue neutrality. Therefore, the judgement cited by the Commissioner is not relevant in the fact of the present case. He also relied on the Tribunal decision in the case of Wings Travels 2017 (47) STR 225 (Tri-Mum). 3. Shri M.K.Sarangi, learned Additional Commissioner (AR) appearing on behalf of the Revenue reiterates the findings in the impugned order. He submits that the appellants have not declared the service tax liability in their ST-3 returns, accordingly they have suppressed the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version