9911796707
TMI Blog2013 (3) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... king exemption on the maintenance and repair services of aircrafts pertaining to Ministry of Defence. Such correspondence resulted in denial of said request for exemption by Ministry of Finance on 26.7.2005. - In as much as the appellants were bonafidely contesting the issue before the appropriate authority and the appellants being a Govt. of India unit, no malafide with intent to evade the paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem along with imposition of penalty of identical amount and penalties of Various amounts under various sections of Finance Act, 1994 for the period July 2003 to September, 2005 on the ground that they have provided services to the Ministry of Defence falling under the category of 'maintenance or repair services'. The said demand stands confirmed against them by invoking longer period of limitatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n question is barred by limitation but submits that the appellants are not contesting the same in as much as the same is deposited by them. However, he submits that the only dispute in the present appeal is exemption of penalties imposed upon the appellants. By drawing our attention to the various correspondences exchanged by the appellants with the Ministry of Finance praying for exemption of abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pertaining to Ministry of Defence. Such correspondence resulted in denial of said request for exemption by Ministry of Finance on 26.7.2005. In as much as the appellants were bonafidely contesting the issue before the appropriate authority and the appellants being a Govt. of India unit, no malafide with intent to evade the payment of duty can be attributed to them so as to invoke penalties. We are ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
