2018 (11) TMI 676

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.... Per: Raju This appeal has been filed by M/s Genom Biotech Pvt. Ltd. against imposition of penalty. 2. Learned C.A. for the appellant argued that they are an EOU. In 2008, another EOU adjacent to factory premises was established. He pointed out that they were registered as service receiver for receiving service under GTA w.e.f. 2005. They did not obtain separate registration for the new u....

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....g system. He argued that the appellant have centralized billing and accounting system and therefore they were not required to take separate registration for the new unit. He further argued that they also have trading unit located at Mumbai where also they were registered as GTA and were paying taxes. He pointed out that originally demand of Rs. 39 lakhs was arose against them based on the balance ....

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....ued that the activities of the trading unit located in Mumbai were exempted vide Notification No 41/07-ST. The said notification grants exemption by mechanism where the appellants are first required to pay the duty and later on claim the refund. He argued that in these circumstances, failure to pay the duty cannot be considered as evasion of Service Tax. 3. Learned AR relies on the impugned ord....

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....4/- + 41,553/- + 14,812/- = Rs. 1,4,449/- whereas the demand confirmed is Rs. 2,74,302/-. The table given in para 2.0 also shows that part of the tax was paid from time to time along with return. In these circumstances, the duty demand needs to be revised after excluding the amount of duty already paid at the time of filing the returns. For this calculation, the impugned order is set aside and the....