CESTAT Kolkata

Penalty not leviable for short-payment of service tax due to non-understanding of law

Gemini Veterans Security & Vigilance Vs Commissioner of Service Tax, Kolkata (CESTAT Kolkata)

The assessee was registered with the Central Excise Department on its own on 16-6-2005. It was a proprietorship concern and it was required to file the service tax returns quarterly, which it had been filing meticulously with the Department. However, due to non-understanding of the relevant provisions of law, there was some short-payment ...

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No Penalty for Non payment of service tax due to sudden crash in stock market

N.V. Securities Vs Commissioner of Central Excise & Service Tax, Siliguri (CESTAT Kolkata)

The assessee had reflected the service tax liability on account of service provided by him during the period April, 2007 to September, 2007 in the ST-3 returns filed with the department. The reason for delay in making payment had been sufficiently explained by the assessee in his reply, stating that due to sudden crash in the stock market...

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