GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2016 (8) TMI 796 - CESTAT CHENNAI

2016 (8) TMI 796 - CESTAT CHENNAI - 2017 (47) S.T.R. 192 (Tri. - Chennai) - Self adjustment of service tax liability with excess tax paid earlier manpower recruitment and supply agency service - Held that: - the adjustment of excess service tax paid by the appellant to the Central Government for the service not provided by him wholly or partially for any reason against his service tax liability for the subsequent period is permissible and this can be done only when the assessee has refunded th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ions were only with sister concerns Held that: - the finding in the impugned order that the appellant had not produced any material to substantiate that they had refunded the taxable value including the service tax to their group concerns/clients to which the services had been rendered is not even an allegation in the SCN and therefore not addressed appeal allowed decided in favor of appellant. - Appeal No. ST/489/2010 - Final Order No. 41389/2016 - Dated:- 19-8-2016 - Shri P.K.Choudhary .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

it conducted by the officers of the Internal Audit of the Service Tax Commissionerate during November 2007, scrutiny of ST-3 Returns and TR-6 Challans for the period from 2005-2006 upto the half year ending September 2007, profit and loss a/c, invoices and Ledger accounts revealed that they were raising only debit notes and not any invoices or bills since the transactions were only with their sister concerns. It was also noticed that the assessee had short paid service tax of ₹ 14,58,480/- .....

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 taxable service to their group concerns/clients to whom they rendered the service. Hence a show cause notice was issued to them proposing to demand ₹ 14,58,480/- being service tax and Educational Cess for the month of September 2007 under Section 73(1) of the Finance Act, 1994 along with interest under Section 75 of the Act besides proposing imposition of penalty under Section 76 of the Act. The notice was adjudicated by the Joint Commissioner of Service Tax who, after due process of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he SCN on the issue of excess payments of tax made earlier as well as adjustment of tax subsequently, both the lower authorities have not considered the same. The excess payment of tax of ₹ 14,58,480/- [Rs.5,56,200/- + ₹ 9,02,280/-] during the months of July 2007 & August 2007 is not at all pertaining to service provided by them but purely because of invoicing error and the question of refunding of the same to the recipient does not arise since the recipient has not made any paym .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ble to this case. As also levy of interest does not arise as there is no delay payment of tax. 3.1 He relied on the following case laws on the submission that rule cannot override the provision of the Act :- (i) M/s.Pricol Ltd. Vs CCE Coimbatore Final Order No.40006/2015 dt. 5.1.2015 (in Appeal No.ST/335/2011) (ii) Sambhaji Vs Gangabai 2009 (240 ELT 161 (SC) 3.2 On the suo motu adjustment of excess service tax paid, he cites the following decisions :- (i) GM, Telecom, BSNL Vs CCE Raipur 2014-TIO .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

bmits that the payment already made by the appellant is to be construed as advance payment and not excess payment as held by the Tribunal in the case of Varun Shipping Co. Ltd. Vs CST Mumbai 2013-TIOL-1550-CESTAT-MUM. Ld. counsel also filed copies of half-yearly ST-3 returns filed with the department for the year 2007-08 showing excess payment of tax. 4. Ld.A.R for the Revenue reiterated the impugned orders. 5. I have carefully gone through the case records and heard the rival contentions at len .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he subsequent period, if the assessee has refunded the value of taxable service and the service tax thereon to the person from whom it was received. and the adjustment of excess service tax paid by the appellant to the Central Government for the service not provided by him wholly or partially for any reason against his service tax liability for the subsequent period is permissible and this can be done only when the assessee has refunded the value of taxable service and the service tax thereon to .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

xcess amount of tax to the exchequer, law of the land is very clear under Article 265 of the Constitution of India, which says that No tax shall be levied or collected except by authority of law . If Revenue becomes very rigid on strict compliance of the procedure every time and all the time, there could be situations where such rigidness and strictness on the part of the Revenue could become contrary to the provisions of the Article 265 of the Constitution of India. 6.1 Strictly speaking, one c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

12-7-2017 UTGST Rate

12-7-2017 UTGST Rate

12-7-2017 IGST Rate

More Notifications


Latest Circulars:

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

13-7-2017 Central Excise

13-7-2017 Customs

7-7-2017 Income Tax

7-7-2017 Goods and Services Tax

More Circulars



|| 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