9911796707
TMI Blog2018 (3) TMI 1225X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant to explain that refund appearing in the sales tax return does not pertain to the excess Sales Tax/VAT paid in case of sale of vehicle which was registered as taxi. For this reason the matter needs to be remanded to the adjudicating authority - appeal allowed by way of remand. - Appeal No. E/92/08, E/2566/06 & E/891/10 - - - Dated:- 31-10-2017 - Shri Ramesh Nair, Member (Judicial) An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on SED, therefore the element of sales tax which was not payable on SED were charged extra, the same is extra consideration, hence it is includible in the assessable value. Accordingly demand of duty on the difference of Sales Tax was raised and confirmed by adjudicating authority. In an appeal filed by the appellant before the Commissioner (Appeals), the order-in-original was upheld and the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x return and the appellant could not establish that such refund includes the excess paid sales tax on the vehicle registered as taxi or otherwise. He submits that since the appellant have collected the sales tax from the customer therefore the amount of excess collected amount of sales tax can neither be claimed as refund nor could be allowed. The refund by the sales tax department therefore there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from the customer if the same is paid to the sales tax department. The deduction of the same is legally admissible therefore on principal such excess amount of Sales Tax/VAT is liable to be deducted from the assessable value on which no duty demand can be made. However, the doubt was raised by the Revenue regarding the refund appearing in the Service Tax/VAT return which cannot be found fault, f ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
