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2019 (4) TMI 330 - HC - Service TaxRecovery of arrears in installments - Garnishee proceedings - failure to pay liability towards interest on delayed payment of admitted liability of service tax - attachment of bank accounts - Held that:- On plain reading of Section 68, Section 69 and Section 70 of the Finance Act, 1994 and Rule 6 of the Service Tax Rules 1994, it is clear that the liability to pay self-assessed service tax/ admitted tax within the prescribed period is binding on the petitioners as service tax being an indirect tax, the petitioners have already collected such tax from their customer. As the writ petitioners have delayed in making such payment, interest is charged on the petitioners and in such a case, the interest on delayed payment of self-assessed tax/ admitted tax has taken the character of self-assessed tax/admitted tax. The application dated 8th January, 2019 though remains pending before the Commissioner, the Deputy Commissioner of CGST & CX, Kolkata, the respondent no. 3 has rightly issued garnishee notice under Section 87 of the Finance Act, 1994 for non-payment of interest on self-assessed/ admitted service tax. Petition dismissed.
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