9911796707
TMI Blog2009 (8) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... tax liability of service tax as said amount was collected by it erroneously from customers and same may be adjusted against impugned demand. Held that - since assessee had already deposited sum along with interest although collected erroneously, treating same as sufficient, pre deposit of penalty was to be waived and recovery thereof was to be stayed. - ST/84 OF 2008-MUM - S/266/2009/SMB/C-IV - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttee is being formed till yet and in the case of M.S. Discom Ltd. v. CCE C [Order No. M/560/2008/CSTB/C-II, dated 12-11-2008], it was observed by this Tribunal that "if such Committee is in place, its clearance would be required for us to proceed with this appeal. If it is not, we are of the view that this appeal can proceed without what is called 'COD clearance'. Following with the same ratio, I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicant has paid the said amount which was erroneously collected from their customers between the period 1-4-2003 to 11-4-2003 and the same may be adjusted against the impugned demand. He further submits that the show-cause notice is also time-barred. 5. On the other hand, the learned SDR submits that service tax collected before the issuance of Notification cannot be adjusted against the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
