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2015 (1) TMI 228 - CESTAT CHENNAIWaiver of predeposit of interest and penalties - Assessee not able to collect the data from filed units - Assessee could not arrive the correct amount of service tax to be paid but, subsequently worked out the actual service tax and paid the service tax by way of debiting it from the cenvat credit account and also filed the revised ST-3 returns - Demand of differential duty - Held that:- adjudicating authority has demanded the interest of ₹ 15,88,761/- for the belated payment of differential service tax paid subsequently due to delay in collecting data from field units. It is noticed that the appellants followed this method of arriving final taxable value and subsequently paying the differential service tax and continued this practice from October, 2007 to March, 2011. It is seen from the annexure-I to show cause notice that the short payment of service tax and delay varied from 70 days to 260 days for each month of due date of payment. The Adjudicating Authority also confirmed the demand of interest of ₹ 2,77,347/- on the in-eligible credit availed by the appellants and subsequently reversed. The number of days from the date of credit availed and credit reversed varies from 100 days to 258 days. - applicant is failed to make out a strong prima facie case for waiver of predeposit of entire amount of tax along with interest and penalty - Partial stay granted.
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