A.M. Soddar and Co. Vs. Cce

A.M. Soddar and Co. vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Sep 15, 2004

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Citation: sooperkanoon.com/36520
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: T Anjaneyulu
Decided On: Sep 15, 2004
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

A.M. Soddar and Co.

Respondent

Cce

Legal References

Reported In: (2004)(117)LC636Tri(Mum.)bai

Excerpt

2. the tax involved is rs. 1,695/- where as penalty imposed is rs. 15,200/- for the year ending 30.09.1997. there is delay of 21 weeks in filing returns. penalty of rs. 15,200/- is reduced to rs. 2,100/-.3. in the second instance, the tax involved is rs. 2,305/- where as the penalty imposed is rs. 6,000/-. there is delay of 8 weeks in filing returns. penalty of rs. 6,000/- is reduced to rs. 800/-.anchor shipping agencies v. commissioner of central excise, mumbai i (tribunal). in this case, there was delay of 11 weeks of delay in filing the quarterly st-3 returns, though the service tax was paid and minimum penalty of rs. 100/- per week was imposable, the penalty was reduced from rs. 7700/- to rs. 1100/- for delay of 11 weeks. (ii) harital and co. v. commissioner of central excise, mumbai-i . in this case, penalty for late filing returns under section 77 was reduced from rs. 10,800/- to rs. 2,000/-.

Full Judgment

2. The tax involved is Rs. 1,695/- where as penalty imposed is Rs. 15,200/- for the year ending 30.09.1997. There is delay of 21 weeks in filing returns. Penalty of Rs. 15,200/- is reduced to Rs. 2,100/-.

3. In the second instance, the tax involved is Rs. 2,305/- where as the penalty imposed is Rs. 6,000/-. There is delay of 8 weeks in filing returns. Penalty of Rs. 6,000/- is reduced to Rs. 800/-.Anchor Shipping Agencies v. Commissioner of Central Excise, Mumbai I (Tribunal). In this case, there was delay of 11 weeks of delay in filing the quarterly ST-3 returns, though the Service Tax was paid and minimum penalty of Rs. 100/- per week was imposable, the penalty was reduced from Rs. 7700/- to Rs. 1100/- for delay of 11 weeks.

(ii) Harital and Co. v. Commissioner of Central Excise, Mumbai-I . In this case, penalty for late filing returns under Section 77 was reduced from Rs. 10,800/- to Rs. 2,000/-.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties A.M. Soddar and Co. vs Cce Same Subject Service Tax Same Judge T Anjaneyulu