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2015 (6) TMI 1029 - HC - Service TaxService Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) - Short and delayed payment of duty of ₹ 439/- - Amt short paid at the time of making first instalment but was subsequently paid at the time of second instalment - bonafide mistake pertaining to calculation of tax - Superintendent of Service tax initiated action under Section 87 of the Finance Act, 1994, and directed the petitioner No. 1 to pay an amount of ₹ 25,85,877/- as “Tax Dues” immediately along with interest at the applicable rate under Section 75 of the Finance Act, 1994, notwithstanding the fact that the said amount has already been paid in its entirety and duly accepted by the concerned Service Tax authorities. Held that:- Secretary, Ministry of Finance, Department of Revenue, Government of India, New Delhi, is directed to consider this rather unique case of the writ petitioners and take an appropriate decision in the matter supported with cogent reasons, as expeditiously as possible. - Petition disposed of
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