GST Helpdesk   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
GST - Acts SGST - Acts GST - FAQ GST Rates, Exemption CGST Notif. IGST Notif. Exempt Income Salary income
Extracts
Home List
← Previous Next →

2017 (2) TMI 319 - CESTAT MUMBAI

2017 (2) TMI 319 - CESTAT MUMBAI - TMI - Rejection of VCES declaration - clerical error - the appellant had wrongly mentioned in Sl.No.6 of the said declaration. The tax liability of ₹ 4,08,857/- admitted by them was correctly declared in the enclosures attached to the said declaration. The appellants have also admittedly paid 50% of the said liability amounting to ₹ 2,04,429/- at the time of filing the declaration - Held that: - it was not intended to file a wrong declaration but it .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

failed to consider the said liability while declaring the VCES declaration - Held that: - the appellant had failed to consider this said amount in VCES declaration, no benefit in respect of said duty and penalty can be granted to the appellant. - Appeal disposed off - decided partly in favor of appellant. - ST/86214/16 - A/85503/17/SMB - Dated:- 23-1-2017 - Mr. Raju, Member (Technical) Shri.J.N. Somaya, Advocate for appellant Shri.VR Reddy, Asst. Comm. (AR) for respondent ORDER Per Raju 1. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n the said documents filed before the Commissioner, they had declared the total amount due from them. However, due to a typographical error at Sl.No.6 of the said VCES declaration, the said liability was declared as ₹ 2,04,429/- which is exactly 50% of the tax liability worked out by them. Learned Counsel argued that this was only a typographical error and VCES declaration should not be rejected on that count. 3. Learned Counsel further informed that they had undertaken some works for APMC .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ted to the mis-declaration and therefore, penalty needs to be imposed. 5. I have considered the rival submissions. I find that there are two aspects involved in this dispute. First relates to the so called clerical error in the entitled VCES declaration for the Service Tax liability of ₹ 4,08,857/-. It is an admitted fact that the appellant had wrongly mentioned in Sl.No.6 of the said declaration. The tax liability of ₹ 4,08,857/- admitted by them was correctly declared in the enclos .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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