Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2013 (10) TMI 1164

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the said directions are travelling beyond the show-cause notice. All these writ petitions (Tax) are hereby allowed and the aforesaid paragraphs insofar as these affect the petitioner, are hereby quashed and set aside - Decided in favour of assessee. - W.P.(T) No. 1290 of 2013, W.P.(T) No. 1628 of 2013, W.P.(T) No. 1272 of 2013, W.P.(T) No. 1276 of 2013, W.P.(T) No. 1284 of 2013, W.P.(T) No. 1288 of 2013, W.P.(T) No. 1261of 2013, W.P.(T) No. 1263 of 2013, W.P.(T) No. 1265 of 2013, W.P.(T) No. 1270 - - - Dated:- 3-9-2013 - D.N. Patel, A.C.J. And Shree Chandrashekhar,JJ. For the Petitioner :Ms. Amrita Sinha, Advocate For the Respondent : Mr. Ratnesh Kumar, Advocate ORDER Per D.N. Patel, A.C.J. 1. In all these petitions, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on account of above order, as such loss arose on account of serious mistake and carelessness of DVC CTPS. Had they paid the Service Tax amount timely to the Noticee, this situation could be avoided. (iii) Preventive wing and arrear recovery wing of the Commissionerate of Central Excise and Service Tax, Ranchi are directed to take corrective and punitive measures on the DVC CTPS, in case of non compliance of this Order in order to ensure the non recurrence of such incidents in future. 3. It is also submitted by the counsel for the petitioners in all these writ petitions that the observations of the order in original is against the provision of law and in gross violation of principle of natural justice and hence violative of Article 14 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... we hereby quash and set aside the following paragraphs from the order of Additional Commissioner, Central Excise, Ranchi: ii. On DVC, CTPS, as they are fully involved in receiving above referred services from the Noticee in turn owe the Service Tax dues to the Noticee, to compensate the entire financial loss including interest and penalty to the Noticee, on account of above order, as such loss arose on account of serious mistake and carelessness of DVC CTPS. Had they paid the Service Tax amount timely to the Noticee, this situation could be avoided. (iii) Preventive wing and arrear recovery wing of the Commissionerate of Central Excise and Service Tax, Ranchi are directed to take corrective and punitive measures on the DVC CTPS, in c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates