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Navodaya Consultants Ltd. Versus Asst. Commr., Designated Authority (VCES) , S.T. -II, Kolkata

2015 (6) TMI 1029 - CALCUTTA HIGH COURT

Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) - Short and delayed payment of duty of ₹ 439/- Amt short paid at the time of making first instalment but was subsequently paid at the time of second instalment - bonafide mistak .....

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the applicable rate under Section 75 of the Finance Act, 1994, notwithstanding the fact that the said amount has already been paid in its entirety and duly accepted by the concerned Service Tax authorities.

Held that:- Secretary, Ministry .....

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etition disposed of - W.P. No. 9259 (W) of 2015 - Dated:- 22-6-2015 - Biswanath Somadder, J. Ms. Swapna Das and Ms. Siddharth Das, for the Petitioner. Shri Rajashri Bharadwaj, for the Respondent. ORDER The issue sought to be raised in the instant wri .....

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to effect on 13th May, 2013, in terms of Section 107(1) of the Finance Act, 2013. The petitioner No. 1 voluntarily declared a tax liability amounting to ₹ 25,85,877/-. The said amount was to be paid in two instalments, the first of which ought .....

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of ₹ 12,92,939/-, but within time. This resulted in a short payment of ₹ 439/-. However, while paying the second instalment, he paid the deficit amount of ₹ 439/- together with the balance amount, also within time. 3. The writ .....

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was subsequently paid at the time of second instalment, which was duly accepted by the concerned respondent authority. 4. However, the Superintendent of Service Tax, Range-IV, Park Street Division, Kolkata, by a memo dated 4th March, 2015, initi .....

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