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 →

Ishvarya Publicities Private Ltd. Versus Commissioner of Service Tax, Chennai-II

2016 (6) TMI 159 - CESTAT CHENNAI

Imposition of penalty - Section 78 of the Finance Act, 1994 - Advertisement Agency Service - non-payment of Service tax - entire demand along with interest paid before issuance of SCN - Held that:- if the tax payable stands paid based on assessee's own ascertainment or on the basis of Central Excise Officer, before service of notice on an assessee, no notice shall be served in respect of the amount so paid. In this case, no notice ought to have been issued as the appellant is coming within the r .....

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 facts but in the instant case when the tax along with interest stands paid, the need for imposition of penalty is unsustainable. - Decided in favour of appellant - Appeal No.ST/42102/2015 - FINAL ORDER No.40864/2016 - Dated:- 31-5-2016 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER For the Appellant : Shri M.Karthikeyan, Advocate For the Respondent : Shri K.Veerabhadra Reddy, JC (AR) ORDER M/s.Ishvarya Publicities Pvt. Ltd. are engaged in the business relating to Display of Panels in bus terminus. T .....

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 the appellant is that the penalty is not payable as the disputed tax amounts have been paid along with interest. This submission of the appellant did not find merit with the adjudicating and appellate authorities resulting in the filing of the present appeal. 2. Heard both sides in the matter. The appellant was represented by Shri M. Karthikeyan, Advocate and the Revenue was represented by Shri Veerabhadra Reddy, JC (A.R). 3. Ld. Counsel contended that the order of appellate authority attract .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

pellant subsequently paid an amount of ₹ 8,94,285/- as advance for payment of service tax on 24.3.2008, and after the above payment towards their service tax liability for the month of April 2007 and May 2007, the balance advance paid by them was ₹ 4,59,392/-; that for the period April 2008 to December 2008, the tax liability was worked out to ₹ 27,56,961/-; that after adjusting the above advance payment of ₹ 4,59,392/-, the balance amount payable has been determined as & .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ksheet available on page 53, 54 of the paper book; though they had paid the entire service tax demand or credit denied for the period from April 2008 to December 2008 along with applicable interest on 22.01.2009 and 18.05.2009, they have been issued with SCN on 28.3.2011 invoking extended period. In view of the above facts, the counsel prayed that proceedings ought not to have been initiated and further stressed on the point that extended period is not invocable in their case. 4. Ld.A.R Shri Vee .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tion 73 (3) - Where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the person chargeable with the service tax, or the person to whom such tax refund has erroneously been made, may pay the amount of such service tax, chargeable or erroneously refunded, on the basis of his own ascertainment thereof, or on the basis of tax ascertained by a Central Excise officer before service of notice on him under sub-section (1) in respect of such serv .....

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