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2016 (2) TMI 728 - CESTAT ALLAHABAD

2016 (2) TMI 728 - CESTAT ALLAHABAD - TMI - Levy of penalty for delayed registration - requirement to seek registration starts from crossing of turnover limit as per accrual basis or receipt basis - small service provider being chartered accountant - Notification No.6/2005-Service Tax dated 01.03.2005 - Held that:- receipts for the purposes of Notification, have to be taken as aggregate value of payment receipts consecutively in any financial year. In view of this admitted fact that there is no .....

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for the Revenue. 2. The Appellant, M/s M. K. Pandey & Associates, is in Appeal against Order-in-Appeal No. 90/ST/Alld/2010 dated 29.09.2010 passed by Commr. of Central Excise & Service Tax, Allahabad. 3. It is an admitted fact that the appellant is a Chartered Accountant Firm engaged in tax advisory and audit during the financial year 2004-2005. They carried on audit and raised a bill dated 15.09.2004 for ₹ 19,836/- (Rs.18,000/- + Service Tax of ₹ 1836/-). It is further case .....

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om the service receiver vide bill dated 15.09.2004 to M/s CATJEE, A show-cause notice was issued stating therein that as per the provisions of Section 69 read with Rule 4 of Service Tax Rules, 1994, the appellant was required to make an application for registration with the Central Excise Department within 30 days of such service being brought into service tax net, which the appellant failed to do so, as they applied for the said registration only on 09.11.2004. However, the appellant filed thei .....

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/-) including service tax of ₹ 6,071/- (Service Tax of ₹ 5951/- + Education Cess of ₹ 120/-), which they failed to deposit in the Central Excise Exchequer. 4. The appellant contested the show-cause notice stating that they follow cash system and recognize their Income on receipt basis and they did not receive any payments against bill till 31.03.2005 and further, they had refunded the service tax to the service receiver i.e. M/s CATJEE and also produced copy of the Ledger A/c b .....

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