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2022 (9) TMI 1284
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....mber (Judicial) Shri Abhishek S. Ganahari, Consultant for the Appellant Smt. Sridevi Tritula, ADC (AR) for the Respondent ORDER Brief facts are that the appellant which is an undertaking of the State Government of Tamil Nadu are engaged in activities in the nature of acquisition of land, development of industrial complexes / parks / work centres etc. They are registered with the Servic....
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....e entire figures in regard to the demand has been obtained from the accounts maintained by the appellant. There is no evidence adduced by the department so as to prove that the appellant has suppressed facts with intent to evade payment of service tax. The entire issue was with regard to classification of various services and also the payment of tax in respect to these categories of services. The ....
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....e to light if the department had not conducted the audit. 4. Heard both sides. 5. The appellant is contesting only the penalties imposed under sec. 78 of the Finance Act, 1994. It is brought out from facts and evidences that the Show Cause Notice has been issued pursuant to the periodical audit conducted by the department. The appellant has accepted the demand with regard to non-payment of s....
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.... a. Continental Foundation Joint Venture Vs. CCE reported in 2007 (216) ELT 177 (SC) b. Gita Enterprises Vs. Commissioner of Customs and Central Excise reported in 2017-TIOL-761-CESTAT-HYD c. Kerala Co-operative Deposit Guarantee Fund Board Vs. CCE reported in 2020 (2) TMI 569 - CESTAT Bangalore 7. From the foregoing, I am of the view that all the penalties imposed unde....