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Unity Security Force Versus Commissioner of Central Excise, Nagpur

2017 (12) TMI 334 - CESTAT MUMBAI

Demand of tax - cum tax benefit - the value of service shown in their profit and loss account was different that declared in their ST-3 return - Held that: - the appellants have not paid service tax on the total taxable value declared by them in their ST-3 return and consequently a demand of ₹ 4,59,665/- has been confirmed. The appellant in their appeal memorandum have contended that they have already paid this amount vide TR 6 challan which they claimed to have attached to their ST 3 retu .....

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Simultaneous penalty u/s 76 and 78 - It has been argued that after 10.5.2008, when the act was amended, penalties under both these Section cannot be imposed simultaneously - Held that: - The appellant in their grounds of appeal, have not given any reason why the same finding needs to be disturbed. Consequently imposition of penalty under Section 76 & 78 is upheld. - Penalty u/s 77 - Held that: - The appellants have not filed the S.T.3 returns in proper time and therefore penalties under Sect .....

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gainst confirmation of demand of service tax and imposition of penalties under Section 75, 76, 77 & 78 of the Finance Act, 1994. 2. No one appeared for the appellant and there was no adjournment request either. Earlier also no one appeared for the appellant except once when adjournment was sought by the appellant. Thus it seems appellant are not interested in appearing before the Tribunal and therefore we take up the matter for decision on merits on the basis of grounds of appeal. From the a .....

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ement and the Commissioner has failed to consider the accounting policy of the appellant. It has been argued that the Commissioner has wrongly reached the conclusion that the cum tax benefit cannot be extended. It has been argued that Commissioner has not considered that the appellant were crediting the entire amount received including service tax to their Profit and Loss Account. It has been argued that the appellants have deposited service tax amount of ₹ 4,59,665/- demanded show cause n .....

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ey had no intention to evade payment of duty in the facts of the case as they had disclosed all the material facts. 4. Ld. AR relies on the impugned order. 5. We have gone through the rival submissions. It is seen that the appellants were registered under the category of security agency service. On comparison of the balance sheet figures of the notices when compared with ST-3 return filed by them showed certain differences. A demand of service tax on these differences was raised. It is seen that .....

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mount received and not the amount billed. The amount received need to be appropriated between the assessable value and the service tax. Liability can only be arrived on the basis of the total receipt and not on the basis of total amount billed. The payments received by the appellant need to be considered as total of assessable value and service tax and thus the appellants are entitled to the benefit of cum duty value on the receipt basis. 5.1. It is further notice that the appellants have not pa .....

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