Case Law Details
Paritosh Ghosh Construction Pvt. Ltd. Vs Commissioner of Central Excise Kolkata South (Calcutta High Court)
The case of Paritosh Ghosh Construction Pvt. Ltd. vs Commissioner of Central Excise Kolkata South revolves around the imposition of penalties for failure to deposit service tax under the reverse charge mechanism. The central issue is whether the use of the terms “fraud” or “willful mis-statement” justifies such penalties.
Background: The appellant filed an appeal under Section 83 of the Finance Act, 1994, read with Section 35G of the Central Excise Act, 1944. The Customs, Excise & Service Tax Appellate Tribunal, Kolkata Regional Bench, had passed an order on June 15, 2023, which is the subject of this appeal.
Substantial Question of Law: The appellant raised the following question for consideration: “Whether the imposition of penalty and interest is justified when no manpower has been directly supplied by the petitioner, as the petitioner engaged contractors for executing job works who hired labor?”
Key Issues:
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