S No |
Citation |
Name of the Party |
Subject Heading
|
1
|
2013
(2) ECS (178) (Tri-Del)
|
M/s Havells
India Limited
|
There has been a procedural and
technical offence, though without any malafide, we
deem it fit to put the appellant to some penalty
|
2
|
2013
(3) ECS (193) (Tri-Del)
|
M/s Jaisingh
& Neelam Singh Chauhan
|
Section 76 and 78, prior to
amendment of Section 78 with effect from 16.05.2008, operated in different
fields and penalty is imposable under both the Sections even if offence
committed is in course of same transaction. (Supra).
|
3
|
2013(2)
ECS (186)
(Tri-Mum)
|
M/s Standard Chartered Bank
|
If penalty is imposed under
Section 76 and 78, it is necessary to determine the quantum or Service Tax
defaulted or evaded. Determination of penalty is integrally connected with
the determination of Service Tax liability
|
4
|
2013
(4) ECS (191) (Tri-Del)
|
M/s Ahluwalia
Contracts Pvt Limited
|
Pre-deposit of the entire
adjudicated liability including tax/duty, interest and penalty (if any) is
normally the sine qua non for triggering the authority of the appellate
Commissioner to hear an appeal, whether under provisions of 1994 Act.
|
5
|
2014 (1) ECS (51) (H.C-Mad)
|
M/s
Pondicherry Paper Ltd
|
In
terms of Section 75 of the Act, payment of interest is mandatory on every
person who fails to deposit the Service Tax or any part thereof to the
account of the Central Government within the period prescribed.
|
6
|
2014 (2) ECS (246) (Tri-Ahm)
|
M/s Shivam Security
|
The assessee could not reason out the non-payment of service
tax as well as non filing of the ST-3 returns in
time inspite of being registered with the
Department.
|
7
|
2014 (3) ECS (164) (Tri - Del.)
|
M/s
Jai Singh & Neelam Singh Chauhan
|
Non
payment
of duty on commission received for selling the products of Amway India
Enterprises Pvt. Ltd.- The appellant did not obtain
Service Tax registration and did not fi le any returns, thereby not declaring
any information regarding the receipt of taxable amount received. Penalty imposed.
|
8
|
2014 (3) ECS (174) (Tri - Ahd.)
|
M/s. Ketan Engineering Services Pvt.
Ltd.
|
Non
filing of returns and non payment of service tax in
spite of collecting the same from their customers,
clearly conveys malafide on the part of the
appellant- Penalty imposed under Section 78 of the Finance Act, 1994.
|
9
|
2014 (3) ECS (179) (Tri -Ahd.)
|
M/s Indsur Global Limited
|
No
reasonable cause given by the appellant as to why he could not discharge the
duty liability although he collected the same from the service recipient and
retained with him.
|
10
|
2014 (4) ECS (160) (Tri-Del)
|
M/s. HCL Infosystem Limited
|
Interest on Cenvat Credit- Liability to interest under Rule 14 of the Cenvat Credit Rules,
2004 read with Section 75 of the Finance Act, 1994 would arise only on that amount of cenvat credit,
both debited in assessee's
books of accounts and utilised (taken) for remittance of the assessee's tax liability.
|
11
|
2014 (4) ECS (212) (Tri-Del)
|
M/s. Ankita Constructions
|
Though the appellant had taken service tax registration in 2005, and subsequently
they were regularly receiving payment from NMDC for the services provided,
neither any service tax paid nor any return was filed. In case they had any doubt regarding their Service Tax liability, they should have sought clarification from the department or
disclosed the amount received by them for taxable Service provided by filling S.T. -3 return.
|