Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 589 - AT - Service TaxService tax was paid under wrong Registration No. - whether could be treated as non-payment of service tax or not? - HELD THAT:- There is no doubt about the fact that the Appellant had deposited the service tax. However, instead of depositing the same in their own Registration No., the same was, by mistake, deposited in the Registration No. of one of the Directors, obtained by him for his own Proprietary Concern. Admittedly, the said Director has given No Objection Certificate and as such the deposit made by the Appellant has to be treated as having been made in his own Registration No. In the absence of any dispute to the fact of payment of service tax, further confirmation of the same by the impugned order of the Commissioner (Appeals) cannot be appreciated. The order of the original adjudicating authority is restored - appeal allowed - decided in favor of appellant.
|