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

2016 (1) TMI 262 - CESTAT AHMEDABAD

2016 (1) TMI 262 - CESTAT AHMEDABAD - TMI - Rejection of VCES - Levy of penalty - wavier u/s 80 - appellant had voluntarily paid the service tax dues alongwith interest and penalty equivalent to 25% of the tax on 30.10.2012 - the appellant filed the declaration under VCES Scheme for immunity of interest and penalty before the designated authority, which was rejected. - Held that:- Rejection of their declaration for immunity of interest and penalty under VCES Scheme is also found to be proper, as .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cause.

No relief granted to appellant - Decided against the assessee. - Appeal No. ST/13423/2014 - Dated:- 11-12-2015 - P. M. Saleem, Member (T) For the Appellant : Shri R R Dave, Consultant For the Respondent : Shri S K Shukla, AR ORDER Per P M Saleem The appellant herein M/s. Shree Balak Cutter has filed the instant appeal aggrieved by the impugned order-in-original of Commissioner (Appeals), wherein he has confirmed the impugned order-in-original of the Adjudicating Authority reje .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

vice tax liability and on receipt of the email from the Department on 30.10.2012, the service tax interest and penalty were voluntarily paid on 30.10.2012. On 10.07.2013, the appellant filed the declaration under VCES Scheme for immunity of interest and penalty before the designated authority, which was rejected. The Learned Consultant submits that under the facts and circumstances of the case, penalty should be waived under the provisions of Section 80 of the Finance Act, 1994. 3. On the other .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e same reads as "no penalty shall be imposable on the assessee for any failure". At this point of time, the Learned Consultant for the appellant submits that the email from the Department was sent only on 30.12.2012 at 7.52 P.M., and was seen by the appellant only on 01.11.2012, and therefore he submits that the payment was made by the appellant on 30.10.2012 voluntarily. 4. On consideration of the arguments of the both sides and perusal of the records, it is observed that the appellan .....

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