GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (11) TMI 623 - CESTAT NEW DELHI

2015 (11) TMI 623 - CESTAT NEW DELHI - TMI - Waiver of pre deposit - Adjustment of excess service tax paid - Held that:- Prima facie, the demand seems to be as a result of non-permitting of adjustment of the service tax paid in excess during certain months with the amount of service tax short paid during certain other months. The appellant gave a month-wise/financial year-wise summary of the service tax paid which shows that overall it has paid service tax in excess by an amount of ₹ 1,77, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of the appeal. - Stay granted. - Application No. ST/STAY/60354/2013-CU[DB] In Appeal No. ST/59660/2013-CU[DB] - Stay Order No.53154/2015 - Dated:- 7-9-2015 - G. Raghuram, President and Mr. R.K. Singh, Member (Technical) For the Petitioner : Shri S.K. Pahwa, Advocate For the Respondent : Mr. Amresh Jain, DR ORDER Per Mr. R.K. Singh : The stay application along with appeal is filed against Order-in-original dated 14.05.2013, in terms of which service tax demand of ₹ 12,25,27,434/- was confir .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

erly reflected in its service tax returns for some months in in-as-much-as in some months it was reflected to be less than what was actually due and in other months it was reflected in excess of what was due. It gave the overall details of the amount of service tax actually paid and the amount due to show that overall it has paid the amount in excess of what was due and that the demand has been raised for the amount short paid during certain months on the ground that adjustment of excess service .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

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

Go to Mobile Version