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Dear Constructions Engineers and Contractors Versus Commissioner of Central Excise, and Customs, Belgaum

2017 (11) TMI 835 - CESTAT BANGALORE

Delayed payment of service tax - demand of interest and penalty - Held that: - the appellant though has not collected the service tax from their main contractor M/s. Wind World India Ltd. but still they have paid the same - the appellants have paid the interest amount of ₹ 15,56,161/- on 05.10.2015 against the demand of ₹ 15,18,104/- and the said amount has been appropriated also in the impugned order. - Penalty - Held that: - in the show-cause notice, the demand of service tax .....

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y the Commissioner whereby the Commissioner has confirmed the demand of interest of ₹ 15,18,104/- (Rupees Fifteen Lakhs Eighteen Thousand One Hundred and Four only) and also appropriated the said amount deposited by the appellant. The Commissioner has also imposed a penalty of ₹ 10,00,000/- (Rupees Ten Lakhs only) under Section 76 of the Act. Briefly the facts of the present case are that the appellants are registered under the category of Construction Service for Commercial and Indu .....

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ow-cause notice was issued and after following the due process of law, the Commissioner rejected the contention of the appellant and confirmed the demand and also appropriated the interest paid towards the demand for interest and also imposed a penalty of ₹ 10,00,000/- (Rupees Ten Lakhs only) on the appellant under Section 76 of the Act. Hence the present appeal. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order is not .....

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,104/- (Rupees Fifteen Lakhs Eighteen Thousand One Hundred and Four only) and in fact the appellant is eligible for the refund of excess interest paid by them. He further submitted that the appellants are the contractors exclusively undertaking the contract work from M/s. Wind World India Ltd. and the said company is not regular in payment of contract bills and the same is evidenced by the amount shown as receivables in the Balance Sheet. But the service tax was paid by the appellant out of thei .....

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puted the fact that the appellants have on their own paid the service tax to the tune of ₹ 2,52,38,091/- (Rupees Two Crores Fifty Two Lakhs Thirty Eight Thousand and Ninety One only) and that too when they have not received the payment of their bills from the party from whom they had undertaken the work. He further submitted that there could be no allegation of fraud or collusion or willful misstatement or suppression of fact against the appellant and there is no such allegation in the sho .....

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. 543 (Tri.-Mum.) wherein it has been held as under: Penalty - Cenvat/Modvat - Inadmissible credit taken - Reversed on being pointed out - HELD : Show Cause Notice issued only for interest and penalty - Credit paid suo motu by appellant - Penalty under Section 11AC of Central Excise Act, 1944 imposable where duty is determined under Section 11A(2) ibid - Here, neither any show cause notice issued nor adjudication order passed in respect of Cenvat amount - No amount determined under Section 11A(2 .....

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