News Flash
  • Telecast of GST KI MASTERCLASS on DD News on 24/10/2017,25/10/2017 and 26/10/2017
  • Field formations are informed that Uploading/Validation of MPRs for the month of August,2017 and September,2017 on DDM website is open now (3:30 PM, 23-10-2017), Please complete the process by 31 October,2017 without fail
  • Advertisement for Standing/Screening Committeeclick here
  • UPS upkeep & maintenance activityclick here
  • CGST Rules, 2017 as amended upto 18/10/2017 have been uploaded.click here
  • Circular clarifying movement of goods on approval basis has been issued
  • Circular on Authorized officer for enrolment of Goods and Services Tax Practitioner has been issued
  • 3 CGST Notifications related to export package issued
  • Circular clarifying movement of goods on approval basis has been issued.click here
  • Circular on Authorized officer for enrollment of Goods and Services Tax Practitioner has been issued.click here
  • Notification 26/2017-Central Excise (NT) dated 17-10-2017 and circular 208/6/2017-Service Tax dated 17.10.2017 have been issued regarding redistribution of cases pending with Commissioner (Appeals) on 30-6-2017.click here
  • Results for THE DEPARTMENTAL EXAM FOR PROMOTION OF MINISTERIAL OFFICERS TO THE POST OF EXECUTIVE ASSISTANT (STA) / INSPECTORS OF CENTRAL EXCISE / INSPECTORS OF CUSTOMS (EOs & POs) held in the month of August 2017, have been declared and sent to the respective CC Zones & Commissionerates.
  • List of ports and ICDs wherein e-seal readers are to be provided by the vendors-.click here
  • New Notifications issued under CGST Act, 2017, IGST Act, 2017 and UTGST Act, 2017.click here
  • The Customs heritage Half Marathon to be held at Mumbai on 29.10.2017.The last date for registration is 22.10.2017.click here
  • Upkeep & Safety of equipment-UPS provided by CBEC.click here
  • No extension of last date for filing GSTR-1 for July, 2017.click here
  • Defence against Writ Petitions/PILs relating to GST-regclick here
  • Press realease on 22nd GST Council Meeting dated 06.10.2017.click here
  • GST rates approved by GST council on 06/10/2017.click here
  • Press note export packages.click here
  • Press note on decisions taken by GST council in 22nd meeting on 06/10/2017.click here
  • All CCs/DGs are requested to check online the "PPT on best practices on Swachhta"by the formations under CBEC.click here
  • Circular on Bond/Letter of Undertaking for exports issued.click here
  • Notification on extension of facility of LUT to all exporters issued.click here
  • Details of Vendors providing E-seals to exportersclick here
  • Eighth amendment to CGST Rules, 2017click here
  • Extension of time limit for intimation of details in FORM GST CMP-03click here
  • Incase of any LAN-WAN issues please call 18002662232/18001214560 or mail Saksham.Seva@icegate.gov.in
View all

Penalty / interest

S No Citation Name of the Party Subject Heading

1

2013 (2) ECS (178) (Tri-Del)

M/s Havells India Limited

There has been a procedural and technical offence, though without any malafide, we deem it fit to put the appellant to some penalty

2

2013 (3) ECS (193) (Tri-Del)

M/s Jaisingh & Neelam Singh Chauhan

Section 76 and 78, prior to amendment of Section 78 with effect from 16.05.2008, operated in different fields and penalty is imposable under both the Sections even if offence committed is in course of same transaction. (Supra).

3

2013(2) ECS (186)

(Tri-Mum)

M/s Standard Chartered Bank

If penalty is imposed under Section 76 and 78, it is necessary to determine the quantum or Service Tax defaulted or evaded. Determination of penalty is integrally connected with the determination of Service Tax liability

4

2013 (4) ECS (191) (Tri-Del)

M/s Ahluwalia Contracts Pvt Limited

Pre-deposit of the entire adjudicated liability including tax/duty, interest and penalty (if any) is normally the sine qua non for triggering the authority of the appellate Commissioner to hear an appeal, whether under provisions of 1994 Act.

5

2014 (1) ECS (51) (H.C-Mad)

M/s Pondicherry Paper Ltd

In terms of Section 75 of the Act, payment of interest is mandatory on every person who fails to deposit the Service Tax or any part thereof to the account of the Central Government within the period prescribed.

6

2014 (2) ECS (246) (Tri-Ahm)

M/s Shivam Security

The assessee could not reason out the non-payment of service tax as well as non filing of the ST-3 returns in time inspite of being registered with the Department.

7

2014 (3) ECS (164) (Tri - Del.)

M/s Jai Singh & Neelam Singh Chauhan

Non payment of duty on commission received for selling the products of Amway India Enterprises Pvt. Ltd.- The appellant did not obtain Service Tax registration and did not fi le any returns, thereby not declaring any information regarding the receipt of taxable amount received. Penalty imposed.

8

2014 (3) ECS (174) (Tri - Ahd.)

M/s. Ketan Engineering Services Pvt. Ltd.

Non filing of returns and non payment of service tax in spite of collecting the same from their customers, clearly conveys malafide on the part of the appellant- Penalty imposed under Section 78 of the Finance Act, 1994.

9

2014 (3) ECS (179) (Tri -Ahd.)

M/s Indsur Global Limited

No reasonable cause given by the appellant as to why he could not discharge the duty liability although he collected the same from the service recipient and retained with him.

10

2014 (4) ECS (160) (Tri-Del)

M/s. HCL Infosystem Limited

Interest on Cenvat Credit- Liability to interest under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 75 of the Finance Act, 1994 would arise only on that amount of cenvat credit, both debited in assessee's books of accounts and utilised (taken) for remittance of the assessee's tax liability.

11

2014 (4) ECS (212) (Tri-Del)

M/s. Ankita Constructions

Though the appellant had taken service tax registration in 2005, and subsequently they were regularly receiving payment from NMDC for the services provided, neither any service tax paid nor any return was filed. In case they had any doubt regarding their Service Tax liability, they should have sought clarification from the department or disclosed the amount received by them for taxable Service provided by filling S.T. -3 return.