TaxTMI 
TaxTMI 
2016 (1) TMI 654
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....dhary: The Appellant, M/s Gurucharan Motors, is in Appeal against Order-in-Appeal No. 352-ST/LKO/2012 dated 30.07.2012 passed by Commissioner (Appeals) of Customs, Central Excise & S.Tax, Lucknow. 2. Brief facts are that the Appellant is an "authorized service station" and registered with the Service Tax Department for discharging service tax w.e.f.31.05.2004. A show-cause notice (SCN) was issue....
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....vide notice dated 19.5.2011 as to why the amount of Rs. 12,634/- be not demanded and appropriated from the pre-deposit already made along with interest amount of Rs. 21,551/-, the calculation of which is given in the SCN and penalty was proposed under Section 77,78 & 70 (1) of the Finance Act, 19.94. The Appellant contested the show-cause notice, but the same was adjudicated and proposed demand wa....
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....al. Hence, the present Appeal. The ld.Commissioner (Appeals) observed that they have regularly paid the taxes since the date of Registration in 2004-05 and have paid till September, 2007, when the Bank refused to accept the payment of tax when assessee went to deposit Rs. 12,634/- for the half yearly period from April, 2007 to September, 2007. Accordingly, the assessee not being properly advised a....
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....d.Advocate for the Appellant, prays for waiver of penalty imposed. 4. The ld. D.R. for the Revenue, relies on the impugned order and prays for dismissal of Appeal. 5. Having considering the rival contentions, I am satisfied that no case of deliberate default or contumacious conduct, is made out against the Appellant. Further, I take notice of the fact that the Appellant had paid the amount of ta....