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2009 (3) TMI 167 - AT - Service TaxBelated Return Extended period of limitation power of the commissioner to decide an issue courier agency service held that - appellant have filed Service Tax returns on 1-12-2003 for the entire period i.e. 30-9-2000 to 30-9-2003, which is totally incorrect, as the appellant is mandated to file the returns half yearly. Hence, having filed the returns belatedly, the extended period is correctly invoked by the authorities. Hence, the arguments on both these grounds are rejected by us - ), it is seen that an amount of Rs. 81,76,789/- was collected towards Service Tax and the same was not deposited into the Government Account. Neither the Managing Director nor the Director (Finance) has disputed the Service Tax monthly summary statement attached to the Profit & Loss Account. matter remanded back for want of quantification of liablity
The Appellate Tribunal CESTAT, Bangalore issued an order in response to an appeal against Order-in-Original No. 19/2007, which directed a courier agency to pay Service Tax amounting to Rs. 81,54,940 for the period from 10/2000 to 31-3-2004. The appellant contested the notice, disputing the calculated amount and the authority of the Commissioner to pass the order. The Adjudicating Authority confirmed the Service Tax liability, leading to penalties and interest. The tribunal found that the appellant failed to substantiate their claim of a lower liability and remanded the matter back to the Adjudicating Authority for further consideration. The appeal was allowed by way of remand on 18-3-2009. The tribunal also addressed legal points raised by the appellant's counsel and rejected arguments regarding the extended period of time and quantification of the Service Tax amount. The matter was remanded back to the Adjudicating Authority for reconsideration based on additional evidence that may be submitted by the appellant. The tribunal emphasized the importance of granting the appellant an opportunity of hearing and providing all necessary documents for an effective reply.
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