Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s Gurucharan Motors, Manipuri Versus Commissioner Of Central Excise And Service Tax, Kanpur

2016 (1) TMI 654 - CESTAT ALLAHABAD

Levy of penalty for Delay of payment of service tax due to Bank refused to take deposit of tax in absence of PAN based registration number - delay of one week due to obtaining PAN based registration number - Held that:- Appellant had paid the amount of tax within a week, on being so pointed out by the Revenue much before issuance of SCN, which was issued on 19.05.2011, months after the amount was paid. - no case of deliberate default or contumacious conduct, is made out against the Appellant - P .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ized service station" and registered with the Service Tax Department for discharging service tax w.e.f.31.05.2004. A show-cause notice (SCN) was issued to them alleging therein that the Appellant was not paying service tax nor filed any half yearly returns. A summons was sent to them on 16.03.2010. Shri Arvind Singh, Partner of the Appellant Company, appeared before the Superintendent (Prev.) of Central Excise on 25.03.2010 and the statement was recorded. It was noticed by the Revenue that .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

unt of ₹ 12,634/- be not demanded and appropriated from the pre-deposit already made along with interest amount of ₹ 21,551/-, the calculation of which is given in the SCN and penalty was proposed under Section 77,78 & 70 (1) of the Finance Act, 19.94. The Appellant contested the show-cause notice, but the same was adjudicated and proposed demand was confirmed and adjusted by the Asstt. Commissioner further penalty of ₹ 12,634/- was imposed under Section 11 and equal amount .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ng PAN based registration number and also observed that the payment of tax was not rightly deposited by the Appellant. 3. Being aggrieved, the Appellant is before this Tribunal. Hence, the present Appeal. The ld.Commissioner (Appeals) observed that they have regularly paid the taxes since the date of Registration in 2004-05 and have paid till September, 2007, when the Bank refused to accept the payment of tax when assessee went to deposit ₹ 12,634/- for the half yearly period from April, 2 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| 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