9911796707
TMI Blog2008 (5) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... t, a foreign based service provider - Revenue has not advanced any justifiable grounds to interfere in the impugned order of Commissioner, which is a detailed order and stand passed by taking note of the precedent decisions of the Tribunal – revenue appeal rejected - ST/150/2007 - A/1018/2008-WZB/AHD - Dated:- 12-5-2008 - Ms. Archana Wadhwa, Member (J) Shri M. M. Mathkar, JDR, for the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1999 in relation to pre-commissioning of MTBE project of IOCL. M/s. IOCL had made payment of Rs. 30,64,954/- on 26-7-2000 to M/s. C.D. Tech. However, no service tax was paid on the said services. Therefore, a show cause notice was issued to the unit seeking for recovery of service tax, recovery of interest, imposition of penalty under Sections 76, 77, 78 of Finance Act, 1994. M/s. Indian Oil Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sections 76 and 78 of Finance Act, 1994 are not just, proper and legal. Also, as the provisions of Section ibid have been completely ignored in passing order and the case appeared to be covered the said provisions. (iv) The Commissioner in his revision order observed that the lower authority had imposed penalty under Sections 76, 78 of Finance Act, 1994 on the Unit, without considering the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e referred to in the said provisions if the assessee proves that there was reasonable cause for the said failure . The Commissioner also found that penalty was imposed under Section 76 for Rs. 100/- per day for failure to pay service tax in time and (ii) penalty of Rs. 1,53,248/- which is equivalent to the service tax involved, under Section 78 of the Finance Act, 1994. Further the penalty under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emo of appeal, has again reiterated the same very grounds that the respondent was not registered with the Department and were not filing any returns etc. inasmuch as the respondents are paying huge amount of taxes to various agencies, they are supposed to note their service tax liability. As such it has been contented that there is no reasonable cause to extend the benefit under the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
