Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2018 (1) TMI 1055

s issued a Circular dated 20.5.2003 wherein it is clarified that the assessee shall not be asked to pay service tax again if he has paid service tax under a wrong accounting code - reliance placed in the case of M/s. Sahara India TV Network Versus C.C.E. & S.T., Noida [2015 (10) TMI 2037 - CESTAT NEW DELHI], where Tribunal had set aside the demand as well as the penalties imposed directing the adjudicating authority to make necessary adjustment - impugned order cannot sustain - appeal allowed - decided in favor of appellant. - ST/41516/2016 - Final Order No.40138/2018 - Dated:- 18-1-2018 - Ms. Sulekha Beevi C.S., Member ( Judicial ) And Shri Madhu Mohan Damodhar, Member ( Technical ) Shri Raghavan Ramabhadran, Advocate for the Appellant Shr .....

X X X X X X X

Full Text of the Document

X X X X X X X

nt stating that there was no short-payment of service tax and that the payment of service tax was made by them under a wrong assessee code and that the same has to be adjusted to the correct registration number. After adjudication, the Commissioner declined the request of the appellant and confirmed the demand of ₹ 4,92,55,858/- along with interest. No penalty was imposed. Aggrieved, the appellants are now before this Tribunal. 2. On behalf of the appellant, ld. counsel Shri Raghavan Ramabhadran submitted that the show cause notice has been issued alleging short-payment of service. That there is no short-payment of service tax and the payment has been made by the assessee without delay and there is only a procedural lapse mentioning t .....

X X X X X X X

Full Text of the Document

X X X X X X X

ince there is no provision under the law, for adjustment of such error, while remitting the service tax, the request of the appellant to make adjustment cannot be entertained. He relied upon the decision of the Tribunal in the case of Plastichemix Industries Vs. Commissioner of Central Excise, Vadodara - 2016 (44) STR 254 and the decision of the Hon ble High Court of Gujarat in the case of Asiatic Colourr Chem Industries Ltd. Vs. Commissioner of Central Excise - 2017 (354) ELT 354 (Guj.). 4. Heard both sides. 5. The appellant has paid the service tax under registration No.xxxxx36 instead of registration No.xxxxx35. The adjudicating authority has rejected the request of the appellant to condone the procedural lapse and for adjustment of the .....

X X X X X X X

Full Text of the Document

X X X X X X X

Service Tax has been paid in the wrong accounting code of a difference service than which is rendered, where the mistake has occurred under same registration number. 2. Service Tax has been paid against incorrect Accounting Minor Heads of Education Cess, interest, penalty Secondary Higher Education Cess and or vice versa. For eg : interest paid under Secondary Higher Education Cess, etc. 3. Service Tax has been paid against the STC number of another assessee/same assessee s (having multiple registrations) different registration number. 4. Service Tax has been paid against Central Excise Registration number of the assessee instead of Service Tax Code Number or vice versa (major heads-Customs-037, Central Excise-038 and Service Tax-044). 5. S .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||