Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s. IPF Vikram India Ltd. Versus CCE, Chandigarh

2015 (11) TMI 330 - CESTAT NEW DELHI

Levy of penalty for delayed payment of service tax - Suppression of facts - appellants are engaged in the manufacture of Detergent Cakes/Powder, Scouring Powder/Bar and were procuring the raw material i.e. Linear Alkyl Benzene (LAB) from M/s.Reliance Industries Ltd., Gujarat to their unit at Ban Majra and Majra - appellants were on mistaken belief that M/s.Reliance was paying the eservice tax - Due tax along with interest paid before issuance of SCN - Held that:- Appellants have paid service tax .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ow cause notice could be issued for imposition of penalty when service tax alongwith interest is paid before issuance of show cause notice. Applying the ratio laid in the above case, and taking into consideration the facts presented, I am of the view that the penalty imposed is unjustified - impugned order is set aside - Decided against Revenue. - Appeal No. ST/52855/2015-ST-SM - Final Order No. 53191/2015 - Dated:- 12-9-2015 - Hon ble Smt. Sulekha Beevi C.S., Member (Judicial) For the Appellant .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

L) The consignors were M/s.Reliance, and the consignee were the appellants and the freight was paid by HUL. The appellants were on mistaken belief that M/s.Reliance was paying the eservice tax. On realising that they were liable to pay service tax, they deposited service tax along with interest vide challan dated 25.5.2011 for the period from 2006-07 to 2010-2011 and the same was informed to the department vide their letter dated 7.6.2011. Thereafter a show cause notice dated 19.12.2012 was issu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

their liability to pay service tax. It is only after that, the department had issued show cause notice alleging suppression of facts and invoking extended period of limitation. It is seen stated that in the show cause notice that the visiting staff on 21.9.2012 noticed that the appellant had intimated to the department vide their letter dated 7.6.2011 that they had been receiving LAB as input from M/s.Reliance Industries Ltd. for use in manufacturing sulphuric acid. The said material was supplie .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version