9911796707
TMI Blog2008 (9) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... f tax by BSNL – BSNL is registered with the Department and filed the return and deposited the tax with the Commissionerate which has been accepted by them – therefore, demand raised by revenue contending that liability of appellant cannot be discharged by the client, is not sustainable - ST/513-517/2006-SM - 1379-1383/2008-SM(BR)(PB), - Dated:- 25-9-2008 - Shri P.K. Das, Member (J) Shri Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and interest for non-payment of tax by the appellants. The Adjudicating Authority confirmed the demand of tax and also imposed penalties along with interest. The Commissioner (Appeals) reduced the penalty to 50% of the amount of tax. 3. After hearing both the sides and on perusal of the order of the Commissioner (Appeals), it is seen that there is no dispute that tax was paid by BSNL, Moradaba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which has been accepted by them. Therefore, the contention of the learned DR is not sustainable. I also notice that the appellants paid the interest for delay in payment by BSNL. So, the demand of tax and penalty are not sustainable. In view of that, the impugned orders are set aside. The appeals are allowed with consequential relief. (Order dictated and pronounced in the open Court) - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
