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CST, Delhi Versus Jaiprakash Associates Ltd

2018 (2) TMI 839 - CESTAT NEW DELHI

Banking and other Financial Services - Consulting Engineering Services - reverse charge mechanism - Section 66A of the Finance Act, 1994 - Held that: - It is a fact that the interpretation of applicability of reverse charge as per the Service Tax Rul .....

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or invoking provisions of Section 80 for waiver of penalty on reasonable cost for non-payment of tax. - Appeal dismissed - decided against Revenue. - ST/608/2012-[DB] And ST/CROSS/3186/2012 - A/50039/2018-CU[DB] - Dated:- 3-1-2018 - Dr. Satish Ch .....

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2/2011 of Commissioner of Service Tax, New Delhi. The respondent also filed the cross objection. The respondent is engaged in construction services and also in manufacture of cement etc. Proceedings were initiated against the respondent to demand and .....

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rms of Section 66A of the Finance Act, 1994. The Original Authority confirmed the tax liability. However, he did not impose penalties on the tax liability on banking service. He impose penalty equivalent to tax liability under Consulting Engineering .....

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existence of the ingredients for invoking extended period of demand. It is the case of the revenue that when the penalty was imposed for one of the services and in the face of clear finding regarding suppression etc, the penalty should have been imp .....

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bay High Court in the Indian National Shipowners Association - 2009 (13) STR 235 (Bombay) held that Service Tax liability will arise on import of service only with effect from 18/04/2006 after the introduction of Section 66A in the Finance Act, 1994. .....

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e respondent on tax liability on reverse charge basis. Even otherwise when the matter was pointed out to them by the Revenue they have discharged the full Service Tax liability on both the services. In such situation, the correct course of action wou .....

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his penalty and also limitation. 4. We have heard both sides and perused the appeal records. 5. Admittedly, the tax liability on the respondent is on reverse charge basis. It is a fact that the interpretation of applicability of reverse charge as per .....

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