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2015 (5) TMI 597 - AT - Service TaxRectification of mistake - Imposition of penalty - Calculation of period of limitation - Held that:- If there is a mistake apparent on record the application for rectification of mistake can be filed within 2 years of the date of which such order was passed. Admittedly in this case the appellant has filed the application on Rectification of Mistake within two years of the order of adjudication - On going through the calculation shown in the calculation sheet for imposition of penalty I find that for the month of July 2006 the due date is 05.08.2006 whereas service tax was paid by the appellant on 28.09.2006. Therefore, the number of days for period paid were 54 days whereas it is shown as 115 days. Therefore, there is a mistake apparent on record for which impugned order is required to be reconsidered for calculation purpose whether the penalty has been imposed by calculating 54 days or 115 days for appellant and thereafter to arrive at the correct amount of penalty imposable on the appellant - matter remanded back - Rectification done.
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