Latest Expert Exchange Queries

Make your inventory and invoicing software GST Ready from Binarysoft info@binarysoft.com
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: empanelment :: VAT Audit :: cpt :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: TDS :: ACCOUNTING STANDARDS :: list of goods taxed at 4% :: form 3cd :: TAX RATES - GOODS TAXABLE @ 4% :: articles on VAT and GST in India :: Central Excise rule to resale the machines to a new company :: ARTICLES ON INPUT TAX CREDIT IN VAT :: ACCOUNTING STANDARD :: VAT RATES :: due date for vat payment
 
 
From the Courts »
 Canyon Financial Services Ltd Vs. Income Tax Officer
 Chintels India Limited Vs. Deputy Commissioner Of Income Tax – Circle 8
 Commissioner Of Income Tax Vs. International Tractors Ltd.
 Hcl Technologies Ltd. Vs. Deputy Commissioner Of Income Tax Central Circle-2 & Anr.
 New Delhi Television Ltd vs. ACIT (ITAT Delhi)
 John Fowler (India) Pvt. Ltd vs. DCIT (ITAT Mumbai)
 CIT vs. The Mumbai Metropolitan Regional Iron and Steel Market Committee (Bombay High Court)
 KSS Petron Private Ltd vs. ACIT (Bombay High Court)
 JK Mittal & Co vs. UOI (No. 2) (Delhi High Court)
 Pr CIT vs. Shri Mahila Sewa Sahakari Bank Ltd (Gujarat High Court)
 Pr CIT Vs. PPC Business And Products Pvt Ltd (Delhi High Court)

Penalty sustainable when service tax paid post enquiry
January, 21st 2008

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI

PRINCIPAL BENCH - COURT NO. 1
Service Tax Appeal No. 401 of 2007
(Arising out of Order-in-Appeal No. 94/CE/CHD/2007 dated 19.04.2007 passed by the Commissioner of Central Excise (Appeals), Chandigarh).

DATE OF HEARING : 19.12.2007
DATE OF DECISION : 19.12.2007

M/s ACME Tele Power Pvt. Ltd.       -                                     Appellant
(Rep. by NONE)
VERSUS
CCE, Chandigarh                                  -                      Respondent
(Rep by Smt. A.P. Tiwari, JCDR)

CORAM :     HONBLE MS JYOTI BALASUNDARAM, VICE-PRESIDENT

Imposition of penalty is sustainable when tax liability was paid only after the inquiry was conducted by the Department.  Therefore, there is no merit in the appellants contention that the demand of tax together with interest, prior to the issue of the show cause notice, would absolve them of the liability to pay penalty. (Para 2)

O R D E R

PER JYOTI BALASUNDARAM  :

1.             In this case, the entire Service Tax together with interest was paid by the appellants, who were found to have been providing services of Erection, Installation and Commissioning of plant & machinery and equipments.  The appellants challenged the impugned order on the ground that, they were not to pay penalty due to instant payment of tax together with interest [the Commissioner (Appeals) has reduced the tax payment and proportionately scaled down the penalty amount to Rs. 3,97,634/-].

2.             I have heard the learned JCDR for the respondent and perused the record.  None is present for the appellants in spite of notice.  I find that the issue has been settled by this Tribunal in the case of Mett Macdonald Ltd. vs CCE, Jaipur, 2006 (2) STR 524, holding that, imposition of penalty is sustainable when tax liability was paid only after the inquiry was conducted by the Department.  Therefore, there is no merit in the appellants contention that the demand of tax together with interest, prior to the issue of the show cause notice, would absolve them of the liability to pay penalty.   Following the ratio of the above decision, I uphold the impugned order of imposition of penalty and reject the appeal. 

(Dictated and pronounced in the open Court on the 19TH day of December, 2007)

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Article Management Solutions System Article Management Software S

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions