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

Latest Cases

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 →

2019 (5) TMI 1025

..... hich the appellant has claimed as abatement on account of payment of service tax but it has not been paid in cash but has been adjusted by the municipal authorities? - HELD THAT:- It is evident that the amount paid as property tax was ₹ 7,79,734/-and not merely ₹ 4,52,256/-. Accordingly, the demand on this account needs to be set. Consequently, the amount of demand confirmed in the order of the lower authority and upheld by the first appellate authority stands reduced from ₹ 3,22,191/- to ₹ 2,25,815/-. Interest is payable on this account and the amount of ₹ 60,251/- paid as interest by the appellant vide challan dated 23.04.2015 gets appropriated towards interest amount. As the appellant has already paid the am .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... . 4. Ld. Counsel for the appellant submits that they are not disputing the service tax liability. In fact they had discharged the service tax liability on 23.04.2015 vide challan No. 05879. He draws the attention of the Bench to page Nos. 45 & 46 of the paper book in which a letter was addressed to the Deputy Commissioner of Central Excise, Visakhapatnam-I Commissionerate by the appellant giving details of the service tax paid, as reply to the show cause notice. Ld. Counsel submits that although the show cause notice was dated 21.04.2015, they received it after payment of service tax as calculated by them. He submits that the amount of service tax calculated by them was based on the total rent received by them during the period 2013- 14 .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... ount of a decision to the waiver of interest during that period. In view of the above, he states that no service tax is payable on this amount. He draws the attention of the Bench of the order of the lower authority and submits that against the demand of ₹ 3,22,191/-, an amount of ₹ 2,25,815/- has already been paid by them towards the confirmed demand and appropriated in the order. He submits that this amount of ₹ 3,22,191/- was calculated erroneously by not giving abatement on account of ₹ 3,27,478/- paid as property tax to the Municipal authorities by way of adjustment against interest paid during the financial year which was subsequently waived. As far as the interest amount is concerned, the original authority ha .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... lower authority also be waived under section 80 of the Finance Act, 1994, as applicable during the relevant period. 5. Ld. DR reiterates the findings of the lower authority. 6. I have considered the arguments on both sides and perused the records. The first issue to be decided is whether the service tax is payable on the amount of ₹ 3,27,478/- which the appellant has claimed as abatement on account of payment of service tax but it has not been paid in cash but has been adjusted by the municipal authorities. A perusal of the Property Tax demand notice of Vizianagaram Municipality, dated 09.11.2013 in the paper book page No. 28 shows that the demand is for an amount of ₹ 7,79,734/-. The letter from the Office of the Commissioner .....

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 ||