Nimbeshwar Mahadeo Built Homes, Nimbeshwar Mahadeo Construction, Nimbeshwar Mahadeo Builder, Nimbeshwar Mahadeo Home Makers Versus Commissioner of CGST, Navi Mumbai
Service Tax
2018 (5) TMI 981 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 20-4-2018
APPEAL Nos. ST/85456, 85458-85460/2018 – A/86105-86108/2018
Service Tax
Mr. Ramesh Nair, Member (Judicial)
Shri D.R. Jakotia, Chartered Accountant, for appellant
Shri Atul Sharma, Assistant Commissioner (AR), for respondent
In all the four appeals, the appellants have challenged imposition of penalty under Section 78 of the Finance Act, 1994. The appellants are not disputing the levy of service tax and interest which were paid in case of Nimbeshwar Mahadeo Built Home
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given the judgment in 2012. Subsequently, the matter was challenged before the Hon'ble Supreme Court, which is pending. In these facts, the intention to evade the service tax does not establish. Hence the penalty under Section 78 was not imposable.
3. Shri Atul Sharma, learned Assistant Commissioner (AR) appearing on behalf of the Revenue, reiterates the finding of the impugned order. He submits that the appellants knowingly neither paid the service tax in time nor declared the value to the department. Therefore, they had clear intention to evade the payment of service tax. The Commissioner (Appeals) has already given the relief of 50% of the penalty. Therefore, no further leniency can be shown to the appellants.
4. I have carefully cons
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