2011 (11) TMI 203

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....ndran, DR, for the Revenue 1.1. Appeal No. ST/156/2010 is by M/s. Anagha Surface Transport Pvt. Ltd. against the order of the Commissioner (Appeals) No. 27/2009 (T) S.T. dated 18.09.2009. 1.2. Appeal No. 1014/2009 is by the department against the very same order. 2. Heard learned DR on behalf of the department. On behalf of the party, written submissions have been made with a request to d....

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....issioner (Appeals) and matter came before the Tribunal and the Tribunal vide Final Order No. 711/08 dated 19.06.2008 remanded the matter to the original authority for fresh consideration after following the principles of natural justice. 3.2. In pursuance of the Tribunal's remand order, the original authority vide order dated 03.02.2009 confirmed the demand of Rs. 3,79,607/- along with interest....

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....sions of Section 78 are found, there is no discretion for reducing the penalty. He seeks restoration of penalties as imposed by the original authority. 5. On behalf of the assessee, it was submitted that the show-cause notice was clearly time barred as the assessee received money from Reliance Company through cheques and shown the transactions in their IT returns. Further, it was claimed that a....

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....ax is fully justified. The challenge of the assessee against invoking extended period of limitation, therefore, has no merits. The fact that they have received money through cheques from the service recipients and that they reflected the transactions in their IT returns are not grounds justifying non-compliance of provisions under the service tax law relating to taking registration, filing of retu....