Commissioner of CGST And Central Excise, Surat Versus Metro Security Services
Service Tax
2017 (7) TMI 529 – GUJARAT HIGH COURT – 2017 (356) E.L.T. 199 (Guj.) , 2017 (7) G. S. T. L. 431 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 13-7-2017
Tax Appeal No. 452 of 2017
Service Tax
Akil Kureshi And Biren Vaishnav, JJ.
\nMr Sudhir M Mehta, Advocate for the Appellant
\nORDER
\n( Per : Honourable Mr. Justice Akil Kureshi )
\n1. This tax appeal is filed by the department of Customs and Central Excise. Following question is presented for our consideration:
\nWhether the learned Tribunal was justified in allowing to pay 25% of penalty levied under Section 78 within 30 days from the date of communication of the order passed by the Commiss<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t in case of Commissioner of Central Excise vs. GP Prestress Concrete Works reported in 2015 (323) ELT 709 and in the case of Commissioner of C. Ex, Ahmedabad-III vs. Ratnamani Metals and Tubes Ltd. reported in 2013 (296) ELT 327, such issues in the backdrop of the provisions of Section 32G of the Central Excise Act, 1944 has been considered by this court. It was held that the assessee is required to be given an option by the adjudicating authority whether he is willing to pay the duty with interest and 25% penalty within 30 days from the date of adjudication. Whenever such option is not given, the facility of paying reduced penalty by fulfilling the condition of deposition of the same with interest within 30 days (along with tax dues if an<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Commissioner of CGST And Central Excise, Surat Versus Metro Security ServicesService Tax2017 (7) TMI 529 – GUJARAT HIGH COURT – 2017 (356) E.L.T. 199 (Guj.) , 2017 (7) G. S. T. L. 431 (Guj.)GUJARAT HIGH COURT – HCDated:- 13-7-2017Tax Appeal No. 452 of 2017 Service TaxAkil Kureshi And Biren Vaishnav, JJ. Mr Sudhir M Mehta, … Continue reading “Commissioner of CGST And Central Excise, Surat Versus Metro Security Services”<\/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-6152","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6152","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=6152"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6152\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6152"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6152"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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