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 →

Commissioner of Central Excise, Bhopal Versus Western Coal Fields Ltd.

2016 (6) TMI 778 - CESTAT NEW DELHI

Demand of service tax - extended period of limitation - malafide intention - reverse charge - GTA services availed in the mining area for the purpose of transporting the mine product from the face of the mining area to the other areas - Held that:- The fact that the said Circular stand issued by the Board, and is in nature of clarification, is indicative of the fact that during the relevant period there was confusion. Further we note that the assessee admittedly is a Public Sector Undertaking an .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rized Representative (DR) ORDER Ms. Archana Wadhwa, Judicial Member - Both the appeals filed by the Revenue are being disposed of by a common order as the issue involved is identical. 2. As per facts on record, the respondent is engaged in extraction/mining of coal from surface and entered into agreements with various Goods Transport Agencies (GTA) for transportation of coal by road from the face of its mines upto the surface such as stockyard, coal handling plant, feeder breakers, bunkers, rail .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

respondents challenged the interest portion of the impugned order before Commissioner (Appeals), who held in their favour by observing as under :- "5. I have gone through the grounds of appeal and submissions made in the personal hearing. The demand of service tax has been accepted by the appellant and deposited the same under protest. However they contested the interest ordered to be charged by the Adjudicating Authority. From the series of correspondence the appellant had been making wit .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rporation Ltd. reported as 2007 (211) E.L.T. 93 (S.C.) the extended period of limitation is not applicable and the major part of the demand raised on 25/6/2007 is time barred. However it is clear that limitation, being a law of procedure, cannot and does not take away any right, it only bars the remedy. Thus the payment made by the appellant, in this case for time barred demand, is legally valid payment. 6. As per Section 75 of the Finance Act 1944 interest on delayed payment of tax is mandatory .....

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