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Techno Concept India Pvt. Ltd. Versus The Deputy Commissioner of Service Tax, Delhi

2016 (9) TMI 899 - DELHI HIGH COURT

VCES - rejection of VCES application - correct rate of service tax - petitioner had calculated and deposited tax @ 10.3% whereas the tax had to be calculated @ 12.36% as per department - on the date of raising the invoice for rendering services, the .....

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vice tax liability accordingly. There is no provision in the VCES, which permits correction of errors of this nature by the Petitioner. In this writ petition, the Court is called upon to examine if the Respondent has committed any legal error in reje .....

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AND CM No.7435/2015 - Dated:- 12-7-2016 - S. Muralidhar And Najmi Waziri JJ. Mr. Rama Shankar & Ms. Kamlesh, Advocates for the Petitoners. Mr. Harpreet Singh, Senior Standing Counsel with Mr. Gagan Kumar Singhal, Advocate fore the Respondents. OR .....

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or the period 1st April 2011 to 31st December 2012, applied under the VCES and declared a service tax liability of ₹ 10,95,191/-. The Petitioner deposited 50% of the said amount, i.e., ₹ 5,38,690/-, on 30th December 2013 and ₹ 8,910 .....

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e VCES has been rejected. The reason was that the Petitioner had calculated and deposited tax @ 10.3% whereas the tax had to be calculated @ 12.36%. In other words, the Petitioner had to pay ₹ 1,080/- in addition to what he had already deposite .....

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o the Respondent to accept the declaration of the Petitioner under the VCES. 3. Learned counsel for the Petitioner states that the actual shortfall in the deposit of service tax does not work out to even 0.1% and applying the de minimis principle, th .....

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