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COMMISSIONER OF CENTRAL EXCISE, JALANDHAR Versus M/s GENERAL MANAGER, TELECOM

Short payment of service tax and delay in payment - Held that - The strict procedure of applying for provisional assessments or refund may not be applied in this case considering the facts that this was initial period of service tax levy and procedures had to evolve and settle - As the impugned service tax was always collected along with the bill amount and the money was always lying in the account of GOI a Department of GOI during the relevant period, was constrained in its method of collection....... + More

 

 

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COMMISSIONER OF CENTRAL EXCISE, JALANDHAR Versus M/s GENERAL MANAGER, TELECOM

 

 

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