Anant Technocrats P. Ltd. Vs. Commr. of C. Ex. and Cus.

Anant Technocrats P. Ltd. vs Commr. of C. Ex. and Cus.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Jul 28, 2006

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Citation: sooperkanoon.com/43261
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: S T S.S., K Kumar
Decided On: Jul 28, 2006
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Anant Technocrats P. Ltd.

Respondent

Commr. of C. Ex. and Cus.

Excerpt

2. the service tax levied on the appellant amounting to rs. 4,05,000/-along with interest has been discharged and only an amount of rs. 20,295/-stands outstanding now required to be deposited. the penalty imposed by the original authority has been deposited in full.the commissioner (appeals) as a review authority enhanced the penalty from rs. 20,000/- to rs. 12 lakhs under sections 76 and 78 of the finance act, 1994.3. since major part of the service tax was discharged even before the show cause notice was issued, the enhancement of the amount can be ordered to be waived as pre-deposit required under section 35f of the central excise act, 1944 as made applicable to service tax matters and order stay of recovery thereof pending regular hearing of the appeal.

Full Judgment

2. The Service tax levied on the appellant amounting to Rs. 4,05,000/-along with interest has been discharged and only an amount of Rs. 20,295/-stands outstanding now required to be deposited. The penalty imposed by the original authority has been deposited in full.

The Commissioner (Appeals) as a review authority enhanced the penalty from Rs. 20,000/- to Rs. 12 lakhs Under Sections 76 and 78 of the Finance Act, 1994.

3. Since major part of the Service Tax was discharged even before the show cause notice was issued, the enhancement of the amount can be ordered to be waived as pre-deposit required Under Section 35F of the Central Excise Act, 1944 as made applicable to Service Tax matters and order stay of recovery thereof pending regular hearing of the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Anant Technocrats P. Ltd. vs Commr. of C. Ex. and Cus. Same Subject Service Tax Same Judge S T S.S., K Kumar