{"id":13809,"date":"2018-06-20T00:00:00","date_gmt":"2018-06-19T18:30:00","guid":{"rendered":""},"modified":"2018-06-20T00:00:00","modified_gmt":"2018-06-19T18:30:00","slug":"shyam-mani-umesh-nigam-versus-commissioner-of-cgst-central-excise-mumbai-south","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=13809","title":{"rendered":"Shyam Mani Umesh Nigam Versus Commissioner of CGST &#038; Central Excise Mumbai South"},"content":{"rendered":"<p>Shyam Mani Umesh Nigam Versus Commissioner of CGST &#038; Central Excise Mumbai South<br \/>Service Tax<br \/>2018 (9) TMI 1065 &#8211; CESTAT MUMBAI &#8211; TMI<br \/>CESTAT MUMBAI &#8211; AT<br \/>Dated:- 20-6-2018<br \/>ST\/86363 &#038; 86364\/2018 &#8211; A\/86768-86769\/2018<br \/>Service Tax<br \/>Shri S K Mohanty, Member (Judicial)<br \/>\nFor the Appellants : Mr. Jay Cheda, Chartered Acctt.<br \/>\nFor the Respondent : Mr. Vivek Divedi, Asstt. Commissioner (A.R.)<br \/>\nORDER<br \/>\nHeard both sides and perused the records.<br \/>\n2. Imposition of penalty under Section 78A of the Finance Act, 1994 on the appellants is the subject matter of the present dispute.<br \/>\n3. Appellant contended that the period of dispute involved in these cases is from 2008 &#8211; 2012 and there was no provision contained in the service tax statute for i<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/caselaws?id=367329\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Shyam Mani Umesh Nigam Versus Commissioner of CGST &#038; Central Excise Mumbai SouthService Tax2018 (9) TMI 1065 &#8211; CESTAT MUMBAI &#8211; TMICESTAT MUMBAI &#8211; ATDated:- 20-6-2018ST\/86363 &#038; 86364\/2018 &#8211; A\/86768-86769\/2018Service TaxShri S K Mohanty, Member (Judicial) For the Appellants : Mr. Jay Cheda, Chartered Acctt. For the Respondent : Mr. Vivek Divedi, Asstt. Commissioner (A.R.) &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=13809\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Shyam Mani Umesh Nigam Versus Commissioner of CGST &#038; Central Excise Mumbai South&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13809","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13809","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13809"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13809\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13809"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13809"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13809"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}