Case Law Details
Case Name : Paritosh Ghosh Construction Pvt. Ltd. Vs Commissioner of Central Excise Kolkata South (Calcutta High Court)
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All High Courts Calcutta High Court
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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 Ex
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