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 →

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

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