Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2019 (7) TMI 336

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 97,756/- for providing temporary accommodation service to the customers, paucity of funds cannot be a ground for non-registration of the firm. Further, as per Section 58 of the Indian Evidence Act, admission needs no further proof and when appellant admits through the statement of its manager that Service Tax was not paid and Service Tax registration was not obtained with its full knowledge, the same would establish a clear case of suppression against the appellant. The duty on room service charges at a reduce calculated rate along with interest under Section 75 of the Finance Act, 1994 and penalty imposed under Section 78 of the Finance Act, 1994 was rightly involved - having regard to the first proviso which was effective from 04.04.20 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Tax demand on room rent service charge on the ground of mis-calculation and penalty imposed on the appellant which was challenged before the Commissioner (Appeals) who reduced the duty demand on room service to ₹ 59,254/- against adjudication order of ₹ 1,27,752/- along-with interest and reduced penalty under Section 78 of the Finance Act, 1994 for the whole of Service Tax realised as wells as recoverable from it. The legality of such order of penalty is only challenged by the appellant before this Appellate Tribunal. 3. During the course of hearing of appeal, learned Counsel for the appellant Shri Brijesh Pathak submitted that if the statement of the manager recorded by the department is to be accepted, it failed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... duty demand as penalty would have been imposed by the Commissioner (Appeals). He prays to set aside the order of Commissioner (Appeals) only to the extent of penalty confirmed by him. 4. In response to such submissions, learned Authorised Representative for the respondent-department Shri S.B. Mane, Assistant Commissioner submitted that while admitting about imposition of 50% penalty in the circumstances of the appellant s case, argued that appellant had not paid the interest which was supposed to be paid for the period from duty due till duty is paid. His further submission is that Order-in-Original clearly reveals that through investigation, such non-payment of duty has come to the knowledge of respondent-department and the i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tion of the firm. Further, as per Section 58 of the Indian Evidence Act, admission needs no further proof and when appellant admits through the statement of its manager that Service Tax was not paid and Service Tax registration was not obtained with its full knowledge, the same would establish a clear case of suppression against the appellant. Under the circumstances, duty on room service charges at a reduce calculated rate along with interest under Section 75 of the Finance Act, 1994 and penalty imposed under Section 78 of the Finance Act, 1994 was rightly involved. Further, having regard to the first proviso which was effective from 04.04.2011 till the effective date of implementation of Finance Bill of 2015 which is admittedly effective .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates