9911796707
TMI Blog2019 (4) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... s have delayed in making such payment, interest is charged on the petitioners and in such a case, the interest on delayed payment of self-assessed tax/ admitted tax has taken the character of self-assessed tax/admitted tax. The application dated 8th January, 2019 though remains pending before the Commissioner, the Deputy Commissioner of CGST & CX, Kolkata, the respondent no. 3 has rightly issued garnishee notice under Section 87 of the Finance Act, 1994 for non-payment of interest on self-assessed/ admitted service tax. Petition dismissed. - W. P. 3501 (W) of 2019. - - - Dated:- 5-3-2019 - Rajarshi Bharadwaj, J. For the Petitioner: Mr. Sayantan Bose Mr. Madhurima Das For the Respondent : Mr. K. K. Maity Mr. Rahul Tangri, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondents vehemently opposes the prayer of the learned Advocate for the petitioner as according to him it is the admitted tax and interest thereon which is pending and it cannot be termed as arrears of assessed tax and thus the circular is not applicable in the instant case. After perusing the documents annexed with the writ petition and hearing both the parties, I am of the opinion that admitted tax is nothing but self-assessed tax. Relevant provisions of the Finance Act, 1994 and Service Tax Rules,1994 reads as follows:- Section 68 of the Finance Act, 1994:- Payment of Service Tax:- Every person providing taxable service to any person shall pay service tax at the rate specified in section 66 in such manner and within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioners have already collected such tax from their customer. As the writ petitioners have delayed in making such payment, interest is charged on the petitioners and in such a case, the interest on delayed payment of self-assessed tax/ admitted tax has taken the character of self-assessed tax/admitted tax. Learned Advocate appearing for the petitioners submitted that it is mandatory on the part of the Commissioner of CGST CX, Kolkata to consider the representation dated 8th January, 2019 in the light of the Circular No. 996/3/2015- CX dated 28th February, 2015 and grant installment as prayed for by the petitioners. The circular speaks for recovery of arrears in instalments and amendment of Garnishee Notice and in my opinion, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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