2015 (11) TMI 529

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....t is engaged in providing maintenance and repair service to M/s. Hindustan Aeronautics Ltd. which is Government of India undertaking, however they have not discharged service tax liability. Later on when the department has pointed out regarding the non payment of service tax the appellant admittedly paid the entire service tax interest and penalty of Rs. 24,000/- under Section 77. After show cause notice, case was adjudicated wherein service tax demand was confirmed and payment made by the appellant with interest have been appropriated. Aggrieved by the said order, the appellant filed appeal before the Commissioner(Appeals), who by impugned order reduced penalty under Section 77 from Rs. 1,80,000/- to 18,000/-. However penalty imposed under....

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.... (b) Prince Thermal India Pvt. Ltd. Vs. Commissioner of C. Ex. Nagpur [2013(30) S.T.R. 394(Tri. Mumbai)]  (c) Busy Bee Vs. Commissioner of C. Ex. Coimbatore[2007 (7) S.T.R. 195(Tri. Chennai)] (d) Bajaj Travels Ltd. Vs. Commissioner of Service tax[2012(25) S.T.R. 417(Del.)] 4. Shri. A.B. Kulgod, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that penalty under Section 76 and 78 cannot be waived for the reason that the demand was raised and confirmed for the extended period. Once the extended period has been invoked then malafide intention is clearly proved accordingly Section 78 and 76 will unavoidably be invoked. 5. I have carefully....

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....r charges and other applicable overheads, as approved by HAL/MES. I have produced before you a summary of the works undertaken & completed by us during the last five years. I will produce a copy of tenders/works orders within a week's time. On being asked regarding payment of service tax, I state that I was not aware of service tax registration requirement and moreover, since it was not required by our clients, we did not apply for it prior to being made aware by way of letter dated 9/7/2010 received from your office only after receiving the letter I enquired around and came to know about service tax and its registration. I am producing before you photocopies of my Income tax returns and balance sheets for the years 2004-0....