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Telecom District Manager, Bharat Sanchar Nigam Ltd. Versus Commissioner of Central Excise, Allahabad

2015 (12) TMI 13 - CESTAT NEW DELHI

Short payment of service tax - Non filing of ST-3 returns - figures provided by assessee had inherent inconsistencies as the service tax amounts shown as recovered/collected did not correspond with the service tax payable on value of taxable service .....

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en able to provide any reconciliation statement to establish that the figures made available by them earlier had factual errors. The appellant had not been submitting ST-3 returns and provided the figures only as a result of persistent follow up by R .....

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submitted by it (based on which impugned demand was worked out) were incorrect in any manner. - No infirmity in impugned order - Decided against assessee. - Appeal No. ST/323/2008-CU(DB) - Dated:- 16-7-2015 - G Raghuram, President And R K Singh, Mem .....

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iod Jan. 2002 to Dec. 2006 was confirmed along with interest. Penalties under Sections 76 & 78 of the Finance Act, 1994 were also imposed. 2. The facts of the case, briefly stated, are as under: While examining the records of the appellant for th .....

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during the relevant months as this information was received late. The details provided by the appellant after prolonged efforts revealed that the figures provided had inherent inconsistencies as the service tax amounts shown as recovered/collected d .....

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lant had not submitted any ST-3 returns thereby disabling Revenue from conducting proper scrutiny. In these circumstances, the figures and taxable value as provided by the appellant (Ann-B of Show Cause Notice) and figures of service tax payment repo .....

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h was confirmed by the primary adjudicating authority. 3. In its appeal the appellant has contended that: (i) There is no short payment of service tax and the basic sub ledger account will be provided at the time of hearing and if the service tax was .....

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terest if any amount of service tax is found to have been paid late. 4. The ld. DR, on the other hand, stated that the figures adopted for calculation of short levy were provided by the appellant itself and it had not been able to reconcile the figur .....

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