2026 (6) TMI 1368

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....ppearance: For the Appellant(s) No. 1: Mr Dhaval Shah (2354). For the Opponent(s) No. 1: Ms Hetvi H Sancheti (5618). ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Dhaval Shah appearing for the appellant. 2. This Tax Appeal is filed under Section 35G of the Central Excise, 1944 on the following proposed substantial questions of law arisin....

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....he issuance of the Show Cause Notice and the Order-in-Original, respectively, and showed its bona fide? (D) Whether penalty under Section 78 of the Finance Act, 1994 can be invoked when the elements of fraud, collusion, willful misstatement, suppression of facts and contravention of any of the provisions or of the rules with intent to evade payment of service tax is missing, and positive ....

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....ion No. 13/2003-ST dated 20.06.2003 with effect from 01.07.2003. The Notification No. 13/2003-ST was further amended by Notification No. 08/2004-ST dated 09.07.2004. As per the amended notification, sale or purchase of only agriculture produce by the Commission Agent is exempted from Service Tax and therefore, other services as "Commission Agent" are taxable. 3.1. The appellant had received Com....

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....nalty under Section 78 of the Finance Act 1994. The appellant, therefore, preferred appeal before the CESTAT. The CESTAT by the impugned order dismissed the appeal observing as under :- "4. We have considered the rival submissions. We find that the appellants are essentially arguing the matter on the issue of limitation. It is noticed that the appellant had not declared the said income in....