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M/s Chhattisgarh State Co-Operative Marketing Federation Limited Versus CCE & ST Raipur

2016 (45) S.T.R. 194 (Tri. - Del.) - Recovery of interest - Section 73B of the Finance Act, 1994 - Collected Service tax from the transporters when no service tax was payble and not deposited to the Government - later amount was deposited with the government - Held that:- a close reading of the section 73B indicates that the situation as covered under sub-Section (1) of Section 73A and determination of liability under sub-Section (4) of the said section were only covered by the interest provisio .....

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n otherwise the fact remains that proceedings under sub-Section (3) and determination there upon under sub-Section (4) is not warranted in the present case as the amount has already been remitted to the Government. Therefore, the impugned order in so far as it relates to interest demand is not sustainable. - Imposition of penalty - section 77(2) of the Finance Act, 1994 - Held that:- the appellant have not remitted the amount collected representing service tax forthwith to the credit of Cen .....

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RDER The appeal is against order dated 15/10/2015 of Commissioner (Appeals), Raipur. The issue involved in the present case is that the appellant are collecting service tax from the transporters and were not depositing to the Government. After enquiry with the officers of the appellant, proceedings were initiated against them which resulted in the original order dated 18/2/2015. The Original Authority confirmed a demand of ₹ 9,50,246/- which was collected as a service tax by the appellant .....

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order. However, he reduced the penalty to ₹ 5,000/- in view of the statutory limit prescribed during the relevant time under Section 77 (2) of the Act. Aggrieved by this, the appellant preferred this appeal. 2. The learned Counsel for the appellant submitted mainly on the following grounds :- (a) Section 73B provides for paying of interest on amount which has been collected in excess of the tax assessed or determined and paid for any taxable service from the recipient of such service as de .....

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DD of Central Excise Act, 1944 dealing with similar provisions of law has above a specific reference to amount collected as representing excise duty to be paid to the Government. Interest liability also arises on such payment. This is because of insertions made in the relevant provisions w.e.f. 10/05/2008. Similar provisions were not made in Section 73B of the Finance Act, 1994. 3. The learned AR submitted that the lower Authorities correctly confirmed the demand of service tax which was collect .....

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ecords. The admitted facts of the case are that during the year 2010-2011 the appellant collected service tax from the transporters when no service tax is payable to the Government in view of a specific exemption provided. They have not remitted the said amount to the Government. The irregularity was pointed out by the Department in April 2012 and the appellant paid the amount to the Government account in May, 2012. After almost 16 months a notice was issued to the appellant for appropriation of .....

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