{"id":211312,"date":"2019-03-04T10:00:45","date_gmt":"2019-03-04T04:30:45","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=211312"},"modified":"2019-04-09T13:20:00","modified_gmt":"2019-04-09T07:50:00","slug":"cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/04\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\/","title":{"rendered":"CESTAT | Valid case for exercising discretion under S. 80 of Finance Act, 1994 made out on payments made showing bonafides"},"content":{"rendered":"

Customs, Excise & Service Tax Appellate Tribunal: <\/b>This appeal was preferred before\u00a0<\/span>P. Dinesha, J., against the interest liability and penalty under Section 78 of the Finance Act, 1994.<\/p>\n

Appellant was a registered service provider, providing \u2018Manpower Recruitment\/Supply Agency Services\u2019. It was found while verification of Third Party Data that appellant\u2019s total income did not tally with that declared in its balance sheet thus a show cause notice (SCN) was issued demanding service tax, interest under Section 75 of the Finance Act, 1994, along with penalty under Section 78 of the Act. \u00a0<\/span><\/p>\n

After this, an order was passed confirming service tax demand, interest and penalty. Aggrieved by the demand an appeal was filed before the Commissioner of GST & CE who vide impugned order partly allowed and partly rejected the appellant\u2019s claim. The assessee submitted that the Commissioner had deleted the tax liability on the reimbursements but the final tax liability was not decided after the exclusion of such reimbursement. Tribunal was of the view that authorities below had demanded an amount beyond the SCN without any explanation and according to the settled position of law such action was not sustainable thus the re-quantified interest liability over and above the interest demanded in the SCN was set aside.<\/p>\n

Tribunal noted that appellant had proved its bonafides when it claimed that it had made payments right from investigation stage itself and thus, appellant had made out a case for exercising discretion under Section 80 of the Finance Act, 1994 and hence, Tribunal directed the deletion of penalty under Section 78 of the Finance Act, 1994. Therefore, the appeal was partly allowed and partly remanded. [Sasi Enterprises v. Commissioner (GST), Appeal No. ST\/42721\/2018, dated 28-02-2019]<\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise & Service Tax Appellate Tribunal: This appeal was preferred before\u00a0P. Dinesha, J., against the interest liability and penalty under Section <\/p>\n","protected":false},"author":8808,"featured_media":201689,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[6241,34104,34103],"class_list":["post-211312","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-gst","tag-interest-liability","tag-section-80-finance-act"],"yoast_head":"\nCESTAT | Valid case for exercising discretion under S. 80 of Finance Act, 1994 made out on payments made showing bonafides | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/04\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CESTAT | Valid case for exercising discretion under S. 80 of Finance Act, 1994 made out on payments made showing bonafides\" \/>\n<meta property=\"og:description\" content=\"Customs, Excise & Service Tax Appellate Tribunal: This appeal was preferred before\u00a0P. 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Shakkarwar (Technical Member) allowed an appeal filed aggrieved by the order of the Commissioner. The appellants, who were engaged in execution of construction services, were issued Show Cause Notice dated 07-10-2010\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":363302,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/10\/10\/transferring-tenancy-rights-not-liable-to-service-tax-cestat\/","url_meta":{"origin":211312,"position":4},"title":"Transferring tenancy and occupancy rights in immovable property not service under S. 65-B(44) of Finance Act; not liable to service tax: CESTAT","author":"Bharti","date":"October 10, 2025","format":false,"excerpt":"\"Consideration out of surrender of tenancy right on account of immovable property cannot be considered as service as per definition under Section 65-B(44) of the Finance Act, 1994 and no service tax is payable.\"","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"transferring tenancy rights not liable to service tax","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":377991,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/03\/11\/cestat-set-aside-demand-of-service-tax-against-actor-rajinikanth\/","url_meta":{"origin":211312,"position":5},"title":"Renting of building used as hotel not liable to Service Tax; CESTAT set aside demand of Service Tax against actor Rajinikanth leased property","author":"Bharti","date":"March 11, 2026","format":false,"excerpt":"\u201cThe term \u2018hotel\u2019 has not been defined in the Finance Act, 1994. In the trade parlance, hotels providing additional facilities such as restaurants, banquet hall, conference hall, bar and health club are recognized as \u2018Full-Service Hotel\u2019 - which is the opposite of a \u2018Limited-Service Hotel\u2019 or a \u2018Budget-Friendly Hotel\u2019, with\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Service Tax against actor Rajinikanth","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/Service-Tax-against-actor-Rajinikanth.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/Service-Tax-against-actor-Rajinikanth.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/Service-Tax-against-actor-Rajinikanth.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/Service-Tax-against-actor-Rajinikanth.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/211312","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=211312"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/211312\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/201689"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=211312"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=211312"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=211312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}