2015 (2) TMI 1063

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....Mr Abhishek Pachan, Adv. ORDER Per: B S V Murthy: Respondent-assessee is providing services under the category of "Consulting Engineers Service, Technical Inspection & Certification service", "IT Software Service", "Management or Business Consultants Service". During the course of verification of accounts, it was seen that the assessee had paid 'Management fees' to their associated co....

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....assessee before Commissioner (Appeals), the Commissioner (Appeals) took the view that waiver of penalty can be granted under Section 80 of the Finance Act, 1994 in view of the fact that the situation was one of revenue neutrality and the assessee had paid the entire amount of tax with interest. The Commissioner (Appeals) also held that the demand could not have been raised invoking extended period....

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....eiver of service and not as a provider. Further, we also find that the Commissioner (Appeals) was right in waiving penalty under Section 80 of the Finance Act, 1994 and the provisions of Section 73(3) of the Finance Act, 1994 as it existed prior to 1.4.2011 would be applicable is also correct. Learned C.A. on behalf of the assessee submitted that even though the Commissioner (Appeals) has held tha....