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TMI Blog2019 (7) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... ve also deposited the service tax, which is in accordance with the scheme of the provisions of Service Tax Act and Rules. The SCN is mis-conceived and not maintainable - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 52206 of 2014-SM - Final Order No. 50889/2019 - Dated:- 28-3-2019 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Ms. Priyanka Goel, Advocate for the appellant Ms. Tamanna Alam, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: The issue in this appeal is whether the appellant, a manufacturer of steel items having their Head Office and factory at Kolkata, having sent their finished goods from Kol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant was required to take Service Tax registration at Jaipur and also deposit the Service tax at Jaipur as the GTA service is received at Jaipur. Further, the claim of their deposit of service tax at Kolkata is not acceptable. Further, penalty was also proposed under Sections 76 and 77 of the Act. The show cause notice was adjudicated on contest and the proposed demand confirmed alongwith penalty under Sections 76 and 77 of the Act. Being aggrieved, the appellant preferred the appeal before Commissioner (Appeals) who vide impugned order dismissed the appeal on merits observing that the ledger copy submitted by the appellant do not tally with the figure shown in ST-3 return filed at Kolkata. The challan submitted for payment of tax at Kolkat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of the scheme of the Act the Rules read with Article 265 of the Constitution of India. Accordingly, she prays for allowing the appeal with consequential benefit. 6. Learned Departmental Representative has relied upon the impugned order. 7. Having considered the rival contentions, I find that Rule 6(1) of Service Tax Rule, 1994 provides for payment of service tax to the credit of Central Government by the 5th / 6th of the following months in which the service is deemed to be provided. Further, sub-rule (2) of Rule 6 provides that the assessee shall deposit the service tax liable to be paid by him with the bank designated by the CBEC for this purpose in form TR-6 or in any manner prescribed by the Board. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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