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Services levied to ST earlier, aren't bona fide now for default in payment of ST
Services levied to ST earlier, aren't bona fide now for default in payment of ST
HC, stated that renting of immovable property services, could be a bona fide belief as service tax. But the assessee here is liable to pay the penalty charge for non-payment of ST. Since, non-payment of tax on repair and maintenance was wilful and there was suppression as details were not given in ST-3 returns. Hence, it was partialy in favour of dept. as assessee was free from the ST but had to pay the penalty-007679
1. This is the judgment made by the Honorable Supreme Court of India 2. This order covers Section 35C, read with section 35L, of the Central Excise Act, 1944, sections 83, and 86 of the Finance Act, 1994 and section 129B of the Customs Act, 1962 3. Thus the order has covered Appeals - Rectification of mistakes/review - Appellate Tribunal 4. The Assessee classified the 'doors and windows' manufactured by it under Heading 3925.20 and claimed that they were complete in all respects and are cleared in unassembled or disassembled form. 5. Department claimed classification under sub-heading 3925.99 6. Tribunal held in favour of revenue observing that 'doors and windows are removed by assessee in running length and are fabricated at side' 7. Assessee argued that aforesaid observations of Tribunal are factually incorrect and not arising from record - 8. HELD : Since assessee's contention is factual in nature, remedy is to approach Tribunal by moving an appropriate application for rectification - Hence, present appeals were dismissed as withdrawn with liberty to file rectification application before Tribunal within 30 days from present judgment [Para 3] [In favour of assessee/Matter remanded]
Case Reference-LMJ Service Ltd. v. Commissioner of Central Excise & Service Tax, Jaipur-II
[2015] 59 taxmann.com 358 (New Delhi - CESTAT)
CESTAT, NEW DELHI BENCH
