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Satish Kumar Contractor Ltd. Versus CCE & ST, Panchkula

2017 (8) TMI 638 - CESTAT CHANDIGARH

Reverse charge mechanism - GTA service - case of appellant is that the service was new at the time as it was introduced in 2004 - Held that: - reverse charge on the Goods Transport Agency was introduced under Notification No. 36/2004 dt. 31.12.2004. The plea that the appellants were not aware of the new liability is not acceptable for more than one reason. Firstly, they were registered as construction service provider. Secondly, had the non-payment been for initial few months, it could perhaps b .....

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gistration and to discharge their statutory obligations - the extended period has been correctly invoked. - Penalty - Held that: - As there is clear-cut of element of suppression, the penalty has also been rightly imposed. - Appeal dismissed - decided against appellant. - Appeal No. ST/1028/2011 - Final Order No. 61495/2017 - Dated:- 11-8-2017 - Mr. Devender Singh, Member ( Technical ) Sh. Naveen Bindal, Advoate for the Appellant Sh. Satyapal, AR for the Respondent ORDER Per : Devender S .....

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category of Goods Transport Agency. A show cause notice was issued demanding Service Tax ₹ 1,99,092/- for the above period along with interest and proposing penalty under Section 76, 77 and 78 of the Finance Act, 1994. The matter was adjudicated and the adjudicating authority confirmed the demand of ₹ 1,99,092/- and imposed penalty of ₹ 1,99,092/- under Section 78 and ₹ 5,000/- under Section 77 of the Finance Act, 1994. Aggrieved, the appellants filed an appeal against th .....

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e. He also pleaded that the situation was revenue neutral as they are entitled to take credit. He further stated that they are paying Service Tax in lakhs and hence this was small fraction of their total Service Tax payment. He also contended that they would be entitled to input services credit. 4. Ld. AR for the Revenue submitted that the noticee did not register himself for the Service Tax under the category of Goods Transport Agency and they did not mention freight in their half yearly return .....

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ndly, had the non-payment been for initial few months, it could perhaps be understandable that they were not aware, but the period in this case stretches to over three years. Hence, it cannot be contended that the appellants were not aware of their liability for such a long period especially when there were many agitations at the time on levy of Service Tax on GTA by operators. Similarly, the plea that they are paying Service Tax in lakhs cannot be a ground for not getting registered or for not .....

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