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US Nurse convicted of killing 17 patients - 700 yrs of jail-term awardedGST - Payment of pre-deposit through Form GST DRC-03 instead of the prescribed Form APL-01 - Petitioner attributes it to technical glitches - Respondent is the proper authority to decide the question of fact: HC2nd Session of India-Nigeria Joint Trade Committee held in AbujaGST - Since SCN is bereft of any details and suffers from infirmities that go to the root of the cause, SCN is quashed and set aside: HC1717 candidates to contest elections in phase 4 of Lok Sabha ElectionsGST - Once Appellate Authority comes to the conclusion that SCN was issued by an officer who was not competent; reply was also considered by an incompetent authority and the Competent Authority had not applied its independent mind, Appellate Authority could not have assumed original jurisdiction and proceeded further with the matter: HC7th India-Indonesia Joint Defence Cooperation Committee meeting held in New DelhiGST - Neither the Show Cause Notice nor the order spell out the reasons for retrospective cancellation of registration, therefore, the same cannot be sustained: HCMining sector registers record production in FY 2023-24GST - If the proper officer was of the view that the reply is unclear and unsatisfactory, he could have sought further details by providing such opportunity - Having failed to do so, order cannot be sustained - Matter remanded: HCAnother quake of 6.0 magnitude rocks Philippines; No damage reported so farI-T - Initial burden of proof rested on assessee to substantiate his claim of having incurred expenditure on improvement of property: ITATTrade ban: Israel hits back against Turkey with counter-measuresI-T - Agricultural income can be treated by ITO as undisclosed income in absence of any substantial / corroborative material to prove same: ITATCanada arrests three persons in alleged killing of Sikh separatistI-T - Income from sale of property has to be classified & characterised only in manner of computation as per section 45(2): ITATCus - When there is nothing on record to show that appellant had connived with other three persons to import AA batteries under the guise of declaring goods as Calcium Carbonate, penalty imposed on appellant are set aside: HCCongress fields Rahul Gandhi from Rae Bareli and Kishori Lal Sharma from AmethiGST -Since both the SCNs and orders pertain to same tax period raising identical demand by two different officers of same jurisdiction, proceedings on SCNs are clubbed and shall be re-adjudicated by one proper officer: HCFormer Jharkhand HC Chief Justice, Justice Sanjaya Kumar Mishra appointed as President of GST TribunalSale of building constructed on leasehold land - GST implicationI-T - Interest received u/s 28 of Land Acquisition Act 1894 awarded by Court is capital receipt being integral part of enhanced compensation and is exempt u/s 10(37): ITATGirl students advised by Pak college to keep away from political events
 
ST - Proprietary unit was taken over by Pvt Ltd company - due to delay in getting name changed in agreement with client, appellant unable to deposit ST - no malafide - penalty set aside: CESTAT

By TIOL News Service

NEW DELHI, MAY 21, 2014: THE appellant, a Proprietary unit was providing services of site formation & Clearance, Excavation & Earthmoving & Demolition services to M/s. Northern Coalfields Ltd. and were discharging their service tax liability.

With effect from 01.04.2008 the said proprietary unit was taken over by M/s. GSCO Infrastructure Pvt. Ltd. Consequently, the old company applied to M/s. Northern Coalfield Ltd. for change in the name of agreement. As the said request was taking time at the end of M/s. Northern Coalfields Ltd., the appellant intimated their jurisdictional Central Excise Officers indicating that though they have surrendered their old service tax registration and has obtained new service tax registration in the name of M/s. GSCO Infrastructure Pvt. Ltd., they are unable to deposit the service tax liability on account of non-payment of the same by M/s. Northern Coalfield in the name of the new company.

In the above backdrop, service tax of Rs.29,08,734/- was deposited alongwith interest between October 2008 and Jan, 2009. Subsequently, SCN was issued for imposition of penalties resulting in passing of the impugned order by the CCE, Bhopal imposing penalty u/s 76 of the Finance Act.

Before the CESTAT the appellant submitted that it is not a case of any malafide so as to attract the penal provisions. Inasmuch as since they had kept the department in the loop as to the reasons for non-deposit of the tax on time and that they had subsequently deposited the service tax with interest liability, the same is sufficiently penalty in character and did not call for a separate imposition of penalty u/s 76 of the FA, 1994.

The CESTAT observed -

++ Its stands very clearly stated by the appellant in their various communications addressed to the jurisdictional Central Excise Officers that the service tax is not being deposited because of the delay occurring for name change in the agreement, the duty liability was accepted by the appellant and was actually deposited alongwith interest even before the issuance of show cause notice.

Holding that in the said scenario there is no justification for imposition of penalty, in view of the provisions of section 80 of the FA, 1944, the Bench set aside the same while confirming the duty and interest as not contested.

(See 2014-TIOL-808-CESTAT-DEL)


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