2014 (1) TMI 1004

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....unsel. For the Respondent : Mr. Rajat Barisal, Assistant Advocate General ORDER This appeal is directed against the order dated 19.3.2013 passed by the Deputy Excise and Taxation Comlmissioner(Appeals)-cum-Joint Director (Investigation), Patiala Division, Patiala, whereby, he dismissed the appeal preferred against the penalty order dated 28.11.2011 of the Assistant Excise and Taxation Com....

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....goods seemed to be improper and ingenuine and the same needed verification. After completing his report, the Detaining Officer forwarded the proceedings to the Assistant Excise and Taxation Commissioner-cum-Designated Officer, ICC, Shambu (Import), who after having conducted the enquiry in the matter, imposed a penalty of Rs.1,06,047/- U/s 51 (7) (b) of the Act ibid vide order dated 28.11.201t. Be....

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....he order of lower appellate authority. There was no violation of provisions of Section 51 of the Act, 2005. The penalty in this case has been levied and further upheld by the lower appellate authority on the ground that providing ATM machine to bank after bringing them from outside the State of Punjab, is a transfer of right to use goods and is covered by the definition of sale as per Section 2 (z....

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....lear from the terms of agreement. The appellant is compensated for deployment of ATMs and their management by a transaction fee to be paid every time by a customer of the bank on availing the facility of ATMs successfully. This Tribunal has also ruled in Transaction Solutions International (India) Pvt. Ltd., New Delhi Vs. The State of Punjab (2013) 45 Punjab and Haryana Taxes 390 (PVT) that the ac....