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2016 (2) TMI 595 - CHHATTISGARH HIGH COURT

2016 (2) TMI 595 - CHHATTISGARH HIGH COURT - 2016 (41) S.T.R. 608 (Chhattisgarh) - Extended period of limitation - assessee stopped payment of service tax in the pretext of seeking clarification from the Commissioner - Held that:- The order of the Commissioner is well reasoned and discussed. It has analyzed the facts threadbare arriving at the conclusion that the mere seeking of a clarification from the Board cannot be sufficient justification to withhold payment of service tax. This aspect of t .....

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ct from the documents produced by the transporters and also submitted by the Respondent that the transport challans fulfilled all the requirements of the consignment note and that there may have been some additional information in it for the sake of convenience would not take the basic character of a consignment note fulfilled.

The Tribunal, without any discussion of these findings arrived at by the Commissioner, by a cryptic conclusion has held that in absence of any consignment note .....

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ndent : Shri R.K.Gupta, Advocate. JUDGMENT PER NAVIN SINHA, CHIEF JUSTICE 1. Heard Learned Counsel for the Appellant and the Respondent. We are satisfied that the order of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter called 'the Tribunal') dated 13.8.2014 in Service Tax Appeal No. 227 of 2008 is not sustainable in its present form and the matter has to be remanded to it for a fresh decision in accordance with law. 2. A show cause notice was issued on 16. .....

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ondent liable for payment of service tax with a direction to recover it with interest and penalty. 3. Learned Counsel for the Appellant submits that the order of the Commissioner is very detailed. It discussed threadbare contentions and counter-contentions to arrive at the conclusion that the clarification sought by the Respondent from the Board dated 12.11.2007 had also opined liability for payment of service tax. It was then paid for one year from the date of receipt of the show cause i.e. 9.1 .....

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nience of the parties did not derogate from its nature of a consignment note. The transport companies by not issuing consignment notes violated provisions of Rule 4B of the Service Tax Rules. The Respondent had not followed the procedures laid down in the Acts and the Rules and failed to get itself registered with the department for payment of service tax which resulted in evading of service tax, thus guilty of suppression. The defence of having sought a clarification from the Board cannot be su .....

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ervice tax was not attracted. The submission therefore is of complete non-application of mind by the Tribunal. 4. Learned Counsel for the Respondent, from the counter-affidavit supporting the order of the Tribunal only submits that if the consignment note was actually required before liability for service tax could arise and the Tribunal has arrived at a finding that in fact no consignment note had been issued, there is no error in the order of the Tribunal. Since there was no consignment note i .....

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ed. It has analyzed the facts threadbare arriving at the conclusion that the mere seeking of a clarification from the Board cannot be sufficient justification to withhold payment of service tax. This aspect of the matter has not been considered by the Tribunal. The Commissioner further arrived at the finding that after the clarification by the Board, the Respondent has in fact paid the service tax, but partially only. The Commissioner further arrived at the finding that the plea for seeking clar .....

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