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2006 (4) TMI 247 - HC - Service TaxInterest- The appellant issued Notice to the respondent asking him show cause as to why interest should not be charged for not paying Service tax before the prescribed dates for payment. The respondent filed a reply stating that there is no delay in payment of Service tax as it has been credited to the Bank on day-to-day basis. Thereafter, the respondent was called upon to produce the challans submitted to the Bank for the period in question, which was produced by the respondent. Held that- mind not applied properly to contentions in impugned order whether tax paid on day to day basis or lump sum basis after stipulated period. Impugned order set aside. Matter remanded to original authority.
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