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Majalgaon SSK Ltd. Versus Commissioner of Central Excise

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 .....

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aged 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 present appeal is .....

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nt 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 reason also there .....

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eutrality. 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 facts. Therefore .....

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