9911796707
TMI Blog2019 (10) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... their own Registration No., the same was, by mistake, deposited in the Registration No. of one of the Directors, obtained by him for his own Proprietary Concern. Admittedly, the said Director has given No Objection Certificate and as such the deposit made by the Appellant has to be treated as having been made in his own Registration No. In the absence of any dispute to the fact of payment of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udit, it was found that the Appellant deposited service tax amounting to ₹ 17,76,434/- for the period from July, 2013 to October, 2013 by mentioning the wrong Service Tax Registration No. 2. Accordingly, proceedings were initiated against them calling upon as to why the said payment should not be treated as nonpayment of tax as the same stand deposited under a wrong Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the payment has been made, there is no need to further confirm the demand. Accordingly, he imposed penalty of ₹ 10,000/- in terms of Section 77 of the Finance Act, 1994 and vacated the show cause notice. 4. The said order was appealed against by the Revenue before Commissioner(Appeals). The appellate authority observed that the circular was clarifying the matter in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prietary Concern. Admittedly, the said Director has given No Objection Certificate and as such the deposit made by the Appellant has to be treated as having been made in his own Registration No. In the absence of any dispute to the fact of payment of service tax, further confirmation of the same by the impugned order of the Commissioner (Appeals) cannot be appreciated. Accordingly, I set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
