COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE Versus TIRUPATI SARJAN LIMITED
Service Tax
2018 (11) TMI 423 – GUJARAT HIGH COURT – 2018 (18) G. S. T. L. 216 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 25-7-2018
R\/TAX APPEAL NO. 922 of 2018
Service Tax
MR M.R. SHAH AND MR A.Y. KOGJE, JJ.
\nFor The Petitioner : Mr Nirzar S Desai (2117)
\nORAL ORDER
\n(PER : HONOURABLE MR.JUSTICE M.R. SHAH)
\n1. Feeling aggrieved and dissatisfied by the impugned Order No.A\/13580\/2017 passed by the learned Customs, Excise & Service Tax Appellate Tribunal, Western Zonal Bench, Ahmedabad in Appeal No.ST\/11307\/2017, by which the learned Tribunal has allowed the said Appeal preferred by the respondent herein and has quashed and set aside the penalty le<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n se where any tax has not been levied or paid or short levied or short paid or erroneously refund in short or short paid or erroneously refunded by reason of (a) fraud or (b) collusion or (c) wilful mis-statement or (d) suppression of facts or (e) contravention of this Chapter, the penalty is leviable. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE Versus TIRUPATI SARJAN LIMITEDService Tax2018 (11) TMI 423 – GUJARAT HIGH COURT – 2018 (18) G. S. T. L. 216 (Guj.)GUJARAT HIGH COURT – HCDated:- 25-7-2018R\/TAX APPEAL NO. 922 of 2018 Service TaxMR M.R. SHAH AND MR A.Y. KOGJE, JJ. For The Petitioner : Mr Nirzar S Desai (2117) … Continue reading “COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE Versus TIRUPATI SARJAN LIMITED”<\/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-14896","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14896","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=14896"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14896\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14896"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14896"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14896"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n4. Considering the facts and circumstances as narrated hereinabove, the case does not fall in any of the clauses mentioned under Section 78 of the Finance Act, 1994. Therefore, the learned Tribunal has rightly quashed and set aside the penalty levied under Section 78 of the Finance Act, 1994. Hence, it cannot be said that the learned Tribunal has committed any error which calls for interference of this Court.
\n5. in view of the above, no subs<\/p>\n
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