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2018 (4) TMI 596

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..... - Held that: - The appellant has discharged tax liability on ‘cum-tax’ computation. It is apparent from the records that no service tax has been collected from the recipient of the service, therefore, it would be appropriate to limit the tax liability to that discharged by the appellant. Penalties - Held that: - The issuance of the show cause notice itself is questionable and not in accordance .....

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..... d demand of ` 9,94,376/- in the case of Shri Vidyadhar Balkrishna Wakode, along with interest thereon, and imposed penalty of ` 20,000/- under section 70 besides penalties under section 76, 77 and 78. In the proceedings against Shri Balkrishna Ramkrishna Wakode, the original authority confirmed the demand of ` 8,57,698/-, along with interest thereon, and imposed similar penalties. Vide impugned or .....

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..... has been that, considering the circumstances of the payment of taxes, the show cause notice should not have been issued in view of section 73(3) of Finance Act, 1994. In their prayer, they have sought limiting of the demand to the normal period with the claim that there has been no suppression on their part. However, this prayer is not being pressed. 5. It is seen from the record that the appel .....

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..... o promote and market the holiday package and it could appear all of them, uniformly, had not discharged the tax liability. It would, therefore, be inappropriate to fasten the charge of suppression on the appellants without specific reason to do so. 8. The appellant has discharged tax liability on cum-tax computation. It is apparent from the records that no service tax has been collected from .....

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