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Commissioner of CGST, Pune-I Versus M/s. Shirdi Country Inns Pvt. Ltd.

2018 (1) TMI 532 - CESTAT MUMBAI

Penalty - non-payment of service tax - Held that: - the reason for setting aside the penalty by the appellate authority is lack of evidence reflecting upon the malafide intention of the respondent. Revenue in their memo of appeal has not produced suf .....

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Sujay Kantawala, Advocate for the Respondent ORDER Per Mrs. Archana Wadhwa. Being aggrieved with that part of impugned order Commissioner(Appeals) vide which he has set aside the penalty on the respondents, while upholding the confirmation of demand, .....

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sed by the original adjudicating authority by observing as under:- On considering the various case laws cited above and the facts of the case in totality I observe that though there has been default but it was not intentional. The appellant were faci .....

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ed the facts in their Balance sheets for the relevant years. Here I agree with the contention of the appellant that delay in payment of taxes is not evidence of intention to evade tax and that is something that can not be dismissed straightaway in th .....

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d not contend the tax liability and have in fact also paid the dues in respect of their other units which were not covered under the Centralized Regn. which only establishes their bonafide action. Thus, I find that the appellants have sufficiently es .....

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failure to file 9 ST-3 return on time for the period from April, 2011 to March, 2014, I find that in the case of Anil Products Ltd. V/s. CCE, 2011 (274) ELT-431 (Tri-Ahmd), having identical facts it had been held by the Hon ble CESTAT that only one .....

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