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M/s ECI Engineering & Construction Company Ltd. Versus CCE, C & ST, Hyderabad

2017 (4) TMI 993 - CESTAT HYDERABAD

Adjustment of the service tax already paid under the wrong head - The appellant has already paid the service tax but, under the wrong head of ECI. But the department has demanded the service tax under the GTA - Held that: - the Circular No. 7/93 dated 23.04.1993 issued by the Board, clearly permitted the transfer of credit balance lying in Personal Ledger Account under one minor head to another minor head - we direct the Jurisdictional Commissioner to make the adjustment of the service tax which .....

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r-in-Original No. 142/2015-Adjn.(Commr)(ST) dt. 29.02.2016. 2. Brief facts of the case are that during the period under consideration (2011-2013), the appellant was engaged in provision of Erection, Commissioning and Installation (ECI), Site Formation and GTA and most of his income is from erection and commissioning of electric transmission lines. The appellant has already paid the service tax but, under the wrong head of ECI. But the department has demanded the service tax under the GTA. The ap .....

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ed facts are that for the period April, 2003 to June, 2004 the total quantum of amount of duty including Basic Excise Duty and Special Excise Duty, which was payable by the appellants was transferred to the account of Government and as far as quantification of liability is concerned, there was no default by the appellants in clearing the same. Only lapse, if it can be called so on the part of the appellants in this regard was that a part of duty which was required to be deposited as Special Exci .....

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cannot be any dispute that there was mistake on the part of the appellants in complying with the procedure regarding the transfer of the amount or specifying the correct code number but that itself cannot be construed as deliberate attempt to evade the payment of the duty. 8. Besides the circular No. 7/93-CX.6 dated 23-4-1993 issued by the Board clearly permitted the transfer of credit balance lying in Personal Ledger Account under one minor head to another minor head. Obviously therefore the r .....

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